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5 CA Audit Expectation Gap

5 CA Audit Expectation Gap

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Published by Dayana Mastura

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Categories:Business/Law
Published by: Dayana Mastura on Dec 07, 2010
Copyright:Attribution Non-commercial

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12/07/2010

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THE AUDIT EXPECTATION GAPTHE AUDIT EXPECTATION GAP
DIPLOMA IN ACCOUNTING
CORPORATE AUDITCORPORATE AUDIT
 
Chapter OverviewChapter Overview
This chapter looks into theThis chapter looks into thepublic misunderstanding aboutpublic misunderstanding aboutthe reality of external auditors’the reality of external auditors’responsibilities as well as theresponsibilities as well as thepoor performance of thepoor performance of theauditors themselves which hasauditors themselves which hasresulted in the audit expectationresulted in the audit expectationgap.gap.
 
AUDIT EXPECTATIONAUDIT EXPECTATIONGAPGAP
AUDIT EXPECTATION GAP :AUDIT EXPECTATION GAP :
WHAT IS IT?WHAT IS IT?PUBLIC’S MISUNDERSTANDING ABOUT WHATPUBLIC’S MISUNDERSTANDING ABOUT WHATAUDITORS DO.AUDITORS DO.
REASONS FOR THE GAP:REASONS FOR THE GAP:
ARE NOT AWARE OF THE ACTUAL ROLE ANDARE NOT AWARE OF THE ACTUAL ROLE ANDRESPONSIBILITIES OF AUDITORS.RESPONSIBILITIES OF AUDITORS.
AUDITORS OWN POOR PERFORMANCEAUDITORS OWN POOR PERFORMANCE

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