Audit Expectation Gap – Evidence in 21st Century Author: Mohammed Moin Uddin Reza & Md. Rezaul Karim

Page: 748-756

Audit Expectation Gap – Evidence in 21st Century

Author: 

Mohammed Moin Uddin Reza & Md. Rezaul Karim

Abstract

Audit expectation gap has always been a captivating literature to study in the accounting and auditing philosophy. The first study on audit expectation gap was carried in 1974 and since then several literatures have been developing to identify the evidence of audit expectation gap in different responsibility centers of auditors proposing how to reduce the gap from different perspectives. As the scope of auditing is kind of defined by definitions, we tend to believe that the expectation gap must be reducing with the adoption of audit knowledge and practices over times which must be working from both the auditors’ and users of financial statements’ end. This paper aims to find out the evidence of audit expectation gap in the literatures concentrating majorly on the 21st century and summarizing the proposals made to reduce the existing expectation gap. Certain research gaps have been traced through the study of literatures which will create further avenues for the researchers of audit expectation gap to work on.

Key words: Audit, Expectation Gap, Audit Expectation Gap, AEG, Audit Literature.

Download PDF

Title:

Audit Expectation Gap – Evidence in 21st Century

Author:

Mohammed Moin Uddin Reza & Md. Rezaul Karim

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.1495568
Media: Online & Print
Volume: 2
Issue: 4
Acceptance Date: 24/11/2018
Date of Publication: 25/11/2018
PDF URL: http://ijsab.com/wp-content/uploads/293.pdf
Free download: Available
Page: 748-756
First Page: 748
Last Page: 756
Current Status: Published

Cite This Article:

Mohammed Moin Uddin Reza & Md. Rezaul Karim (2018). Audit Expectation Gap – Evidence in 21st Century. International Journal of Science and Business, 2(4), 748-756. doi: https://doi.org/10.5281/zenodo.1495568

Retrieved from http://ijsab.com/wp-content/uploads/293.pdf

 

 

About Author

Mohammed Moin Uddin Reza (Corresponding Author), Lecturer, Department of Accounting & Information Systems, Bangladesh University of Professionals, Bangladesh.

Md. Rezaul Karim, Lecturer, Department of Accounting & Information Systems, University of Dhaka, Bangladesh

 

Download PDF

DOI: https://doi.org/10.5281/zenodo.1495568

Follow us

This Post Has Been Viewed 35 Times