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Audit

Expectation Gap - ACCA, 2019

QuestionAnswer
ACCA definition of AEG the difference between what the general public thinks auditors do and what the general public would like the auditor to do
since first introduced, the gap has not narrowed
public expectations of audit grow in line with what auditors can accomplish
three gaps knowledge performance evolution
knowledge gap what the public think auditors do -> what auditors actually do
performance gap what auditors actually do -> what auditors are supposed to do
evolution gap what auditors are supposed to do -> what the public wants auditors to do
how to address the gap evolve and listen to legitimate public concerns
closing the gap will support a more constructive conversation about how audit can evolve to meet societal expectations
Created by: amyperston
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