This study provides an empirical analysis of the scope and nature of audit expectation gap in Nigeria. We used a descriptive and survey research design to achieve the objective of the study. We also collected data through primary source, using structured questionnaire. The study used Mann鈥揥hit...
An Evaluation of Audit Expectation Gap: Issues and Challenges, International Journal of Economics Development Research and Investment, 1(2and3): 123-128.Appah, E. (2010). An Evaluation of Audit Expectation Gap: Issues and Challenges. International Journal of Economic Development Research and ...
While it’s common to refer to ‘the expectation gap’, in truth there are several gaps. We suggest a new approach to addressing the expectation gap. We propose thinking about the gap as having three components: the knowledge gap, the performance gap and the evolution gap. We then propose ...
An empirical study of the audit expectation performance gap. Accounting and Business Research, London, v. 24, n. 93, p. 49-68, 1993.Porter, B. ( 1993 ), “ An empirical study of the audit expectation‐performance gap ”, Accounting & Business Research , Vol. 24 No. 93, pp. 49 ‐...
摘要: In this paper we test the effectiveness of explanations as mandated by the revised ISA 700 auditor's report in reducing the audit expectation gap. German audito关键词: Audit expectation gap auditors financial statement users financial analysts students auditor's report responsibility perceptions ...
2023-06-07 04:02:0202:3839 所属专辑:ACCA Audit and assurance 下载手机APP 7天免费畅听10万本会员专辑
4. Social and environmental auditing a) Plan an engagement to provide assurance on performance measures and sustainability indicators.[2] b) Describe the difficulties in measuring and reporting on economic, environmental and social performance and give examples of performance measures and sustainability ...
The wording of the qualification can then be arrived at using one of the examples given in the appendix to SAS 600. An �except for� qualification will be given when the matter is a material but not fundamental uncertainty or disagreement. An example of an uncertainty could be the destru...
The differences occur because of an expectation gap between the auditing professionals and financial statement users (Jenkins and Krawczyk, 2001). Looking at it from a marketing perspective, organisations providing additional value to their customers other than their core service are considered to be ...
What happens, asks John Muwanga, drawing on his experience as Uganda's auditor general, when public demand for better services is addressed to auditors; he talks about an 'expectation gap' between what auditors can do and what the public thinks they must do. Also 'downstream' lies the ...