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Discussion on ‘Audit expectation gap’

Number of Words : 2953

Number of References : 22

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This report is based on the following question – <br />Independence has always been a fundamental aspect of the accountancy profession. A<br />commentary in 2003 suggested the following:<br />There is a so called ‘audit expectation gap’, and it is associated with unreasonable<br />expectations of users. They want all fraud found, and a guarantee that the company will<br />continue forever! This is quite unreasonable and not what the audit is designed to do!<br />Perhaps we could do more on these issues, but it would be more work, cost more, and I<br />doubt whether the companies would be prepared to pay anyway.<br />Discuss the views of the audit partner.<br />

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