The Role of Standards and Audit Firms in Reducing the Expectation Gap: A Qualitative Approach

Evans Kelvin Gyau
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Abstract

Audit expectation gap has generated quite a number of research papers. In this the author uses a qualitative approach to find out what audit firms and standard setters can do to reduce the audit expectation gap. The result of the study shows that improved stakeholder consultation, stakeholder education, setting clear and unambiguous standards, broadening scope of work are some of the things that standard setters and audit firms can do to reduce the audit expectation gap.
准则和审计公司在缩小期望差距中的作用:一种定性方法
审计期望差距引发了大量研究论文。在这篇论文中,作者采用了定性的方法来找出审计公司和准则制定者可以采取哪些措施来缩小审计期望差距。研究结果表明,改进利益相关者咨询、利益相关者教育、制定清晰明确的准则、扩大工作范围是准则制定者和审计事务所为缩小审计期望差距可以做的一些事情。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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