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Title: An empirical study of the audit expectation gap in fraud detection : a Singapore perspective
Authors: Yang, Chin Chung
Chung, Sang Pok
Keywords: DRNTU::Business::Auditing
Issue Date: 1997
Abstract: The audit expectation gap has been a much researched issue in the face of increasing number of litigation against auditors. This empirical study analyzes the expectation gap in fraud detection between auditors and informed users of financial statements i.e. financial analyst in five areas in the Singapore context: (i) general knowledge of the role of the auditor; (ii) specific knowledge of the content of an audit; (iii) auditing standards issues; (iv) auditor performance; and (v) management's and director's responsibility for fair financial statements.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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