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حسابداری و مالی::
فاصله انتظاراتی حسابرسی
The objective of this chapter is to provide evidence on auditing as an evolving discipline that modifies its role to meet the changing needs of society and audit expectation gap.
While reporting about the work discharged by them, the auditors though comply with the provisions of the act tend to ignore the expectations of various users of audit reports, resulting in audit expectation gap.
An overview of the theoretical dimensions of auditing have been analyzed under the concepts of (i) The Conceptual Framework; (ii) Audit Process; (iii) Auditor Independence; (iv) Responsibilities of Auditors and Frauds; and (v) Audit Expectation Gap.
There seems to be a negative relationship between responsibilities of auditors and audit expectation gap in the sense that higher the responsibilities assumed by the auditors, lower the audit expectation gap.
Further, the empirical evidences on audit expectation gap have revealed that one of the major causes for audit expectation gap in many countries is that there are differences in perceptions about the role and responsibilities of auditors with regard to accounting frauds.
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