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audit factorscontributeto the existence of the audit expectation gap in a society
auditor independence , importance of the role of professional institutionsleadsto ensure the reduction of the expectations Audit gap
The purpose of this paper isto contributeto the audit expectation gap literature
factorscontributingto the audit expectation gap in Nigeria
any errorsmight be causinga performance - expectation gap
based on the certification the organization is trying to achieve(passive) is designedThe Gap Analysis Audit
the deliberationsleadingto the expectation gap standards
by a lack of independence(passive) caused byaudit failure
lack of independence(passive) has been caused byaudit failure
by lack of independence(passive) has been caused byaudit failure
a lack of independence(passive) caused byaudit failure
The other areacausesaudit failure
An incorrectly inserted audit conditioncausesaudit failure
The termhas been causingaudit failure
a scenariocausesaudit failure
RACE & AGE IMPACT Racecontributessignificantly to the expectation gap
mock auditshave ledto a 100 % GAP audit
Many audit committees and boardshave setan expectation for inside audit
factorsleadto the emergence of the expectation gap
the knowledge that the different people have is usedto influencethe size of the expectation gap
This can be problematicleadsto an expectation - reality gap
more Factorscontributingto the Audit Expectation Gap
Factorscontributingto the Audit Expectation Gap
Lots of audit committees and boardshave setan expectation for inside audit
the groupscausingthe audit expectation gap
the variablescontributeto an audit expectation gap
by lack of audit independence(passive) caused byAudit failures
Another factorcontributesin the audit expectation gap
relevant concepts on the variablescontributeto an audit expectation gap
the rootcausesunderlying audit deficiencies
a previous SEC orderdiscoveringaudit failures
your organization during the contracting process(passive) should be set byAudit expectations
a prior SEC orderdiscoveringaudit failures
Legislation and sustainability issuescauseGrowing expectation gaps
sector namescontributedto an ? expectations gap
Brexit uncertaintycausinggap in expectations
over - optimism about how rapidly change can be achieved in China(passive) caused byan " expectations gap
by over - optimism(passive) caused byan " expectations gap
all rights and liabilities of the liquidated enterprise ... a newly formed legal entitywill causeinevitable tax audit
Reviewcan discovershortcomings existing in audit
your businesswill setyour business
from manual interventionresultingfrom manual intervention
in finding out the areas where your organization needs to work on before the certificationresultsin finding out the areas where your organization needs to work on before the certification
the application transaction to failcan causethe application transaction to fail
damage ) Damagescauseddamage ) Damages
damagecauseddamage
to fraud and historyleadsto fraud and history
in an Incident of Non - Compliancemay resultin an Incident of Non - Compliance
in the need to repay five-can resultin the need to repay five-
to only moderately negative consequencesledto only moderately negative consequences
in the need to repay five- and seven - figure amountscan resultin the need to repay five- and seven - figure amounts
in the need to repay five- or seven - figure amountscan resultin the need to repay five- or seven - figure amounts
in United Stateswas originatedin United States
your transformation to failcan causeyour transformation to fail
to only moderately negative consequences , auditors who provided higher quality auditsledto only moderately negative consequences , auditors who provided higher quality audits
them in taking decisionscan influencethem in taking decisions
in taking decisionscan influencein taking decisions
in duplicate contentcan also resultin duplicate content
after the date of the audit reportare discoveredafter the date of the audit report
after the date of the issuance of the audit reportdiscoveredafter the date of the issuance of the audit report
in material misstatements in financial reports not being detected and addressedresultin material misstatements in financial reports not being detected and addressed
through its inspections of audits to a lack of auditor independencediscoveredthrough its inspections of audits to a lack of auditor independence
in an audit thresholds instrumentsetin an audit thresholds instrument
to regulatory actionsledto regulatory actions
in brand damagecan resultin brand damage
in a restatement.)could resultin a restatement.)
when there is a ( 1 ) failure to evaluate both the design adequacy and the controlresultwhen there is a ( 1 ) failure to evaluate both the design adequacy and the control
to guard the organizationto be setto guard the organization
to fraud going undetected as well as failure to accurately assess a firm 's ability to continuehave ledto fraud going undetected as well as failure to accurately assess a firm 's ability to continue
in insufficiently supported audit opinions and identified instances of non - compliance with ASresultin insufficiently supported audit opinions and identified instances of non - compliance with AS
in any over- or under - payment being made hereunderresultsin any over- or under - payment being made hereunder
with the regular college gamecan ... causewith the regular college game
in disappointmentresultsin disappointment
in delays in the projectresultedin delays in the project
from the influence of management 's potentially biased earnings forecastsresultfrom the influence of management 's potentially biased earnings forecasts
some unhappinesscould causesome unhappiness
to situations where RE?s top candidates choose other jobscould leadto situations where RE?s top candidates choose other jobs
abandonment of lacquer practicecausedabandonment of lacquer practice
from decadeshas resultedfrom decades
different stakeholders to define and measure audit quality differentlycan causedifferent stakeholders to define and measure audit quality differently