The audit expectation gap : a review
The audit profession views its responsibility as that of ensuring that the financial statements give an accurate picture of a company's financial performance over a specified period and of its financial position at a particular date. However, the public views the audit as a form of certificate...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/59653 |
| _version_ | 1811696205540884480 |
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| author | Lim, Kwee Hoon Ong, Priscilla Bee Lay Wong, Soo Sing |
| author2 | Shahidur Rahman |
| author_facet | Shahidur Rahman Lim, Kwee Hoon Ong, Priscilla Bee Lay Wong, Soo Sing |
| author_sort | Lim, Kwee Hoon |
| collection | NTU |
| description | The audit profession views its responsibility as that of ensuring that the financial statements give an accurate picture of a company's financial performance over a specified period and of its financial position at a particular date. However, the public views the audit as a form of certificate of corporate well-being, with a perception that auditors should detect fraud and other illegal acts. Such a difference in perspective has led to the "expectation gap" problem, placing enormous pressure on the audit profession to conform to public's expectation at the expense of audit objectives. |
| first_indexed | 2024-10-01T07:35:40Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/59653 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T07:35:40Z |
| publishDate | 2014 |
| record_format | dspace |
| spelling | ntu-10356/596532023-05-19T05:44:57Z The audit expectation gap : a review Lim, Kwee Hoon Ong, Priscilla Bee Lay Wong, Soo Sing Shahidur Rahman Nanyang Business School DRNTU::Business::Accounting The audit profession views its responsibility as that of ensuring that the financial statements give an accurate picture of a company's financial performance over a specified period and of its financial position at a particular date. However, the public views the audit as a form of certificate of corporate well-being, with a perception that auditors should detect fraud and other illegal acts. Such a difference in perspective has led to the "expectation gap" problem, placing enormous pressure on the audit profession to conform to public's expectation at the expense of audit objectives. ACCOUNTANCY 2014-05-09T06:47:37Z 2014-05-09T06:47:37Z 1995 1995 Final Year Project (FYP) http://hdl.handle.net/10356/59653 en Nanyang Technological University 61 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting Lim, Kwee Hoon Ong, Priscilla Bee Lay Wong, Soo Sing The audit expectation gap : a review |
| title | The audit expectation gap : a review |
| title_full | The audit expectation gap : a review |
| title_fullStr | The audit expectation gap : a review |
| title_full_unstemmed | The audit expectation gap : a review |
| title_short | The audit expectation gap : a review |
| title_sort | audit expectation gap a review |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/59653 |
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