| 审计期望差距的成因及校正路径的探讨 |
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| 引用本文： | 李雪,张帆. 审计期望差距的成因及校正路径的探讨[J]. 南京财经大学学报, 2011, 0(4) |
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| 作者姓名： | 李雪 张帆 |
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| 作者单位： | 中国海洋大学管理学院; |
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| 摘 要： | 审计期望差伴随着审计的产生而产生,并随社会发展呈现不同的变化态势。长期以来,无论是理论界还是实务界,都十分重视审计期望差问题的研究。文章在回顾国内外理论界对审计期望差研究成果的基础上,构建了审计期望差的构成框架,并依据此框架分析了审计期望差的成因,最后针对期望差的成因探索了缩小审计期望差的路径,形成审计期望差缩小路径分析框架。
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| 关 键 词： | 审计期望差 构成框架 成因 缩小路径 |
The Study on the Cause and Narrowing of the Auditing Expectation Gap |
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| Li Xue,Zhang Fan. The Study on the Cause and Narrowing of the Auditing Expectation Gap[J]. Journal of Nanjing University of Finance and Economics, 2011, 0(4) |
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| Authors: | Li Xue Zhang Fan |
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| Affiliation: | Li Xue,Zhang Fan(Management College of Ocean University of China,Qingdao 266100,China) |
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| Abstract: | The audit expectation gap raised from the emergence of the social audit,having different manifestations in the different stages of social development.In a long time,researchers?attach great importance to the audit expectation gap.Based on the achievements made by the previous researchers,this paper analyzes the cause of audit expectation gap,and puts forward??the framework of the audit expectation gap's constitution.This paper also discusses how to narrow the audit expectation gap. |
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| Keywords: | auditing expectation gap cause framework narrowing |
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