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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1346
Title: Audit expectation gap: critical analysis of current developments
Authors: Tao Minh Giang 
Issue Date: 2022
Abstract: 
The increasing number and complexity of business fraud cases have led the community to place more expectations on the auditor's responsibility in this regard. This has contributed to an exacerbation of the audit expectation gap. Although there has been a lot of research on this problem, no definitive solution has been found yet. Thus, this paper aims to find out the reasons behind the fraud-related audit expectation gap and
analyze the stakeholders' opinions about the current requirements of auditors, from which propose suggestions to solve this problem. To accomplish these goals, this paper investigates 85 comment letters from the IAASB discussion paper (2020). In general, the main cause of this problem is due to misunderstandings and excessive expectations from the community, substandard performance from auditors, and shortcomings of current auditing standards. Hence, this paper comes up with the potential directions around giving more clarifications on confusing concepts for the financial disclosure users, more details in application materials, as well as training for auditors
URI(1): https://epub.vgu.edu.vn/handle/dlibvgu/1346
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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