Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/51893
Title: Bridging the audit expectation gap in Singapore.
Authors: Chua, Rebecca Geok Ling.
Quek, Ying Fang.
Wong, Jacqueline Wai Lin.
Keywords: DRNTU::Business::Accounting
Issue Date: 1996
Abstract: In a business environment of continuing change and increasing complexity, public expectations of the auditing profession seem to have increased. The audit expectation gap is defined as the difference between the public’s expectations of the scope and function of audits and the public’s perception of the auditors’ performance. The expectation gap comprises of two main components: the standards gap, which is further distinguished between reasonable expectations and unreasonable expectations; and the performance gap, which is subdivided into actual performance deficiency and perceived performance deficiency. Besides giving a review of past research, this research also reports the results of a survey and the findings of interviews to ascertain the perceptions of individuals about audit issues in Singapore. The research identifies the duties which contribute to the expectation gap’s components and provides details of each component’s contribution to the overall gap in Singapore. In addition, the research also recommends possible solutions to close the expectation gap and discusses their likelihood of success in reducing the gap.
URI: http://hdl.handle.net/10356/51893
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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