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Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › Expectation gap and information gap
Dear all,
What are defined of Expectation gap and information gap? And when will we concern with these two gap?
Thanks
An audit report effectively covers the “expectations gap” by defining what an audit is and what the auditors do e.g. “An audit includes examination on a test basis etc etc”.
The “expectations gap” is what people/users perceive the auditors to do, for example, they may assume that the auditor has checked everything, or indeed, “expect” the auditor to have checked everything.
This is not the full definitive answer but I hope Ive given you a pointer in the right direction.
Best of luck
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