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THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP

Authors: NWAOBIA Apollos

Publication Type: Journal article

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Abstract

This paper examined how the new auditorsâ€Ÿ reporting standards have attempted to reduce the audit expectation gap. Desk review research approach was adopted; a review of the some of the â€œnew auditorsâ€Ÿ reporting standardsâ€ and other empirical literature on the subject were carried out. This paper found that the new auditor reporting standards are the right steps and may be a reasonable response to the expectation gap only if there is full compliance. Our evaluation revealed that the new auditorsâ€Ÿ reporting standards have far reaching provisions to bridge the expectation gap in areas of performance and communication including liabilities gap. However, the paper suggests that auditors and the professional accountancy bodies should accept greater responsibility for bridging the audit expectation gap through improved quality control systems and ethical engagement teams that are committed to quality.

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NWAOBIA,A. . (0000). THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP , 0 (), 0-0.

NWAOBIA,A. . "THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP " 0, no (), (0000): 0-0.

NWAOBIA,A. and . (0000). THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP , 0 (), pp0-0.

NWAOBIAA, . THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP . 0000, 0 ():0-0.

NWAOBIA,Apollos , . "THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP ", 0 . (0000) : 0-0.

N.Apollos , "THE NEW AUDITORSâ€™ REPORTING STANDARDS AND THE AUDIT EXPECTATION GAP " vol.0, no., pp. 0-0, 0000.

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