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Expectation gap and information gap

Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › Expectation gap and information gap

  • This topic has 2 replies, 3 voices, and was last updated 10 years ago by amjad.
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  • May 20, 2014 at 5:43 am #169586
    samko
    Member
    • Topics: 18
    • Replies: 23
    • ☆

    Dear all,

    What are defined of Expectation gap and information gap? And when will we concern with these two gap?

    Thanks

    May 23, 2014 at 1:30 pm #170306
    marky123
    Member
    • Topics: 46
    • Replies: 193
    • ☆☆☆

    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

    June 2, 2014 at 3:22 pm #172702
    amjad
    Member
    • Topics: 4
    • Replies: 52
    • ☆☆

    any one have p7 book new version soft copy please share it at mramjad25@gmail.com

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