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- W99584908 abstract "The objectives of this report were, firstly, to study whether an expectation gap exists between the public’s perception of the role of the audit and auditors' perception of that role. Secondly, the Australian’s efforts on bridging this audit expectation gap by expanding the wording of the standard short-form audit report have been reviewed. Finally, several US and UK research reports have been employed in order to study whether the changes in the wording of the auditor’s report are likely to effect the meaning of these Australian reports. In summary, all these research reports have recognized that an expectation gap does exist and that the expanded audit report reduces this gap. However, whether the semantic changes of the audit report have the actual effect of closing the expectation gap, may depend upon the auditors' ethical conduct in maintaining their independence. Further studies should also include the meaning of true and fair or present fairly. Empirical evidence is required to lend further support to the conclusions in this study." @default.
- W99584908 created "2016-06-24" @default.
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- W99584908 date "1992-01-01" @default.
- W99584908 modified "2023-09-26" @default.
- W99584908 title "Expanding the wording of standard short form auditor's report and the audit expectation gap" @default.
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