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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
that also doesto resultin Audit Failure events
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
The second reason ... the due involvement of the auditorresultsin the failure of audit
the main reasonscontributingto the so - called gap in expectations
Noteworthy on - site functionscan influenceaudit approach Commonly
a scenariocausesaudit failure
RACE & AGE IMPACT Racecontributessignificantly to the expectation gap
Inability to provide contact information or requested documentationwill resultin failure of the audit
the anecdotal data presented in PCAOB reportscan leadto incorrect perceptions of audit firms
Lots of audit committees and boardshave setan expectation for interior audit
specific environmental factorsledto common audit deficiencies
factorsleadto the emergence of the expectation gap
Factorscontributingto the Audit Expectation Gap
more Factorscontributingto the Audit Expectation Gap
Lots of audit committees and boardshave setan expectation for inside audit
normal peoplewill ... causetrouble in auditing
the groupscausingthe audit expectation gap
the variablescontributeto an audit expectation gap
Another factorcontributesin the audit expectation gap
relevant concepts on the variablescontributeto an audit expectation gap
the rootcausesunderlying audit deficiencies
Legislation and sustainability issuescauseGrowing expectation gaps
other culturescan causea gap in expectations
Brexit uncertaintycausinggap in expectations
a conflict of interestmay leadto a lack of objectivity of audit
Reviewcan discovershortcomings existing in audit
One missed itemcould leadto an audit gap
by board inspectors(passive) discovered byaudit deficiencies
the Government ... the transactionsresultedin the audit deficiencies
the transactionsresultedin the audit deficiencies
the underlying issuescausingaudit deficiencies
oversight coverageresultingin gaps to the audit
the Tax Commissionerresultedin a lack of audits
the lack of public knowledgeleadsto a gap in the expectation
your businesswill setyour business
in a material misstatement of a company 's financial performanceresultedin a material misstatement of a company 's financial performance
what is practiced does not align with documented risk management processesdiscoverwhat is practiced does not align with documented risk management processes
a lot for the businesscould causea lot for the business
to enron 's collapsemay have ledto enron 's collapse
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
This study which focused on the " the effect of audit quality on the corporate performance of selected banks in Nigeria(passive) was promptedThis study which focused on the " the effect of audit quality on the corporate performance of selected banks in Nigeria
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-
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
them in taking decisionscan influencethem in taking decisions
in taking decisionscan influencein taking decisions
to an investigation by the Awards Committeemay leadto an investigation by the Awards Committee
in duplicate contentcan also resultin duplicate content
to a number of concernsleadingto a number of concerns
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
to an investigation by the Awards Committeemay leadto an investigation by the Awards Committee
to an investigation by the Awards Committeemay leadto an investigation by the Awards Committee
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
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 the Sarbanes - Oxley Actledto the Sarbanes - Oxley Act
headaches and ultimately drive up audit feeswill causeheadaches and ultimately drive up audit fees
to Enron - style corporate collapsecould leadto Enron - style corporate collapse
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
to data protection vulnerabilitiescould leadto data protection vulnerabilities
in any over- or under - payment being made hereunderresultsin any over- or under - payment being made hereunder
to the followingcan leadto the following
with the regular college gamecan ... causewith the regular college game
big penaltiesmay causebig penalties