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Audit

Expectation Gap - Porter 2012

QuestionAnswer
criticism of audit due to large corporate failure
reasonableness gap responsibilities society unreasonably expects auditors to perform
performance gap made up of deficient standards and deficient performance gap
deficient standards gap responsibilities reasonably expected but not required for auditor
deficient performance gap existing responsibility of auditors which society perceives auditors perform deficiently
composition and structure of gap similar in UK and NZ
differences between the countries attributed to more awareness and monitoring in the UK
from the study, UK public has increased awareness of financial and corporate domains, therefore audit domains
Created by: amyperston
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