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19 Nov 23

Expectation Gap in External Audits (Part iii)

The expectation gap in audit has long been a topic of discussion and concern within the financial and auditing sectors. It refers to the difference between what the public and stakeholders believe auditors should achieve and what they actually can and do achieve. This gap can lead to misunderstandings, mistrust,…

16 Nov 23

Expectation Gap in External Audits (Part ii)

The audit expectation gap can be categorized in three distinct dimensions: the knowledge gap, the performance gap, and the evaluation gap. This article explains each dimension in detail, shedding light on their individual characteristics and the collective impact they have on the understanding and perception of external audits. I. The…

14 Nov 23

Expectation Gap in External Audits

The expectation gap in external audits is a complex phenomenon that has garnered significant attention in the realm of financial reporting and auditing. This article delves into the multifaceted nature of the expectation gap, examining its origins, its implications for stakeholders, and proposed strategies to bridge this divide effectively. Defining…

Auditing

Expectation Gap in External Audits (Part iii)

Expectation Gap in External Audits (Part ii)

Expectation Gap in External Audits

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