The expectation gap on company audit objectives : an empirical study.
The audit expectation gap is the difference between what the public expects from the auditing profession and what the profession actually provides. An empirical study was conducted to investigate the following: (1) is there an expectation gap between auditors and general users of financial statement...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
2009
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/20084 |
| _version_ | 1826112787919667200 |
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| author | Chng, Sarah Bee Suan. Tan, Geok Cheng. |
| author2 | Koh, Hian Chye |
| author_facet | Koh, Hian Chye Chng, Sarah Bee Suan. Tan, Geok Cheng. |
| author_sort | Chng, Sarah Bee Suan. |
| collection | NTU |
| description | The audit expectation gap is the difference between what the public expects from the auditing profession and what the profession actually provides. An empirical study was conducted to investigate the following: (1) is there an expectation gap between auditors and general users of financial statements, for the objectives of the company audit in Singapore? and (2) do the factors of auditing training, years of working experience, functional area and management position affect the size of the expectation gap? This paper also reviews the latest developments in case law to discover the duty of care (if any) that auditors owe to third party users of financial statements. |
| first_indexed | 2024-10-01T03:12:50Z |
| format | Thesis |
| id | ntu-10356/20084 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T03:12:50Z |
| publishDate | 2009 |
| record_format | dspace |
| spelling | ntu-10356/200842024-01-12T10:11:11Z The expectation gap on company audit objectives : an empirical study. Chng, Sarah Bee Suan. Tan, Geok Cheng. Koh, Hian Chye Nanyang Business School DRNTU::Business::Auditing The audit expectation gap is the difference between what the public expects from the auditing profession and what the profession actually provides. An empirical study was conducted to investigate the following: (1) is there an expectation gap between auditors and general users of financial statements, for the objectives of the company audit in Singapore? and (2) do the factors of auditing training, years of working experience, functional area and management position affect the size of the expectation gap? This paper also reviews the latest developments in case law to discover the duty of care (if any) that auditors owe to third party users of financial statements. Master of Business Administration (Accountancy/Business Law) 2009-12-14T08:16:17Z 2009-12-14T08:16:17Z 1995 1995 Thesis http://hdl.handle.net/10356/20084 en NANYANG TECHNOLOGICAL UNIVERSITY 108 p. application/pdf |
| spellingShingle | DRNTU::Business::Auditing Chng, Sarah Bee Suan. Tan, Geok Cheng. The expectation gap on company audit objectives : an empirical study. |
| title | The expectation gap on company audit objectives : an empirical study. |
| title_full | The expectation gap on company audit objectives : an empirical study. |
| title_fullStr | The expectation gap on company audit objectives : an empirical study. |
| title_full_unstemmed | The expectation gap on company audit objectives : an empirical study. |
| title_short | The expectation gap on company audit objectives : an empirical study. |
| title_sort | expectation gap on company audit objectives an empirical study |
| topic | DRNTU::Business::Auditing |
| url | http://hdl.handle.net/10356/20084 |
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