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a set of results including : the factorsinfluenceaudit expectations gap
to do more than they actually did or was possible to docreatingan audit expectation gap
These differences in perceptionshave createdthe audit expectation gap
lack of auditor skills to detect fraudsinfluencethe audit expectation gap
Auditors ’ prudent person concept or underperformance of the auditors and society ’s over expectationindividually or simultaneously resultinto audit expectation gap
a part of the process of professionalization with the capacityto createan audit expectation gap
Another factorcontributesin the audit expectation gap
a significant factorcontributingto audit expectation gap
5.4 Causes of Audit Expectation Gap Sharhk and Talha , ( 2003 ... the reasonscontributedto the audit expectation gap
the controversial philosophy of the audit profession about the responsibility of auditors(passive) is caused byaudit expectation gap
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
significantlywill ... influencesignificantly
doubt on the reliability of financial statementscreatesdoubt on the reliability of financial statements
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
to an improvement in lagging metricswould ... leadto an improvement in lagging metrics
to government legislative interference to resolve the issuemight leadto government legislative interference to resolve the issue
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
to CAPA closures Performed the followingwill leadto CAPA closures Performed the following
them in taking decisionscan influencethem in taking decisions
to the reasonableness gap and deficient standards gapcontributesto the reasonableness gap and deficient standards gap