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Title: The audit expectation gap : a review
Authors: Lim, Kwee Hoon
Ong, Priscilla Bee Lay
Wong, Soo Sing
Keywords: DRNTU::Business::Accounting
Issue Date: 1995
Abstract: 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.
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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