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Qaagi - Book of Why

Causes

Effects

a set of results including : the factorsinfluenceaudit expectations gap

to do more than they actually did or was possible to docreatingan audit expectation gap

lack of auditor skills to detect fraudsinfluencethe audit expectation gap

differing expectations of what an audit is and what the auditors should docreatesan audit expectations gap

High user s needscontributeto high audit expectation gap

Low auditor effortscontributesto high audit expectation gap

These differences in perceptionshave createdthe audit expectation gap

Auditors ’ prudent person concept or underperformance of the auditors and society ’s over expectationindividually or simultaneously resultinto audit expectation gap

there is a rare scholar to research the different cogniton of the pubilic and auditorcausethe audit expectation gap

the controversial philosophy of the audit profession about the responsibility of auditors(passive) is caused byaudit expectation gap

a significant factorcontributingto audit expectation gap

a part of the process of professionalization with the capacityto createan audit expectation gap

Another factorcontributesin the audit expectation gap

5.4 Causes of Audit Expectation Gap Sharhk and Talha , ( 2003 ... the reasonscontributedto the audit expectation gap

significantlywill ... influencesignificantly

to unsatisfactory data from the execution of the annual review as well as by the laws which are insufficient for the public 's understandingcan leadto unsatisfactory data from the execution of the annual review as well as by the laws which are insufficient for the public 's understanding

due to several factors and two such causesis causeddue to several factors and two such causes

from factors such as a lack of technical know - how , the timeliness and significance of auditor communication , a lack of assurance - provider independence , and the low commitment to the public interest of the lawmay ... have resultedfrom factors such as a lack of technical know - how , the timeliness and significance of auditor communication , a lack of assurance - provider independence , and the low commitment to the public interest of the law

doubt on the reliability of financial statementscreatesdoubt on the reliability of financial statements

to the reasonableness gap and deficient standards gapcontributesto the reasonableness gap and deficient standards gap

to government legislative interference to resolve the issuemight leadto government legislative interference to resolve the issue

The general public 's poor understanding of the complicated audit function(passive) is also contributedThe general public 's poor understanding of the complicated audit function

when language overpromises and a product — or sale , in this case — underdeliverscreatedwhen language overpromises and a product — or sale , in this case — underdelivers

them in taking decisionscan influencethem in taking decisions

to Anti - Government Rally in Iranledto Anti - Government Rally in Iran

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