African Journal of Business Management, Volume (5), No (21), Year (2011-9) , Pages (8376-8392)

Title : ( Audit Expectation Gap: Concept, Nature and Trace )

Authors: Mahdi Salehi ,

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Audit expectation gap is not a new phenomenon in auditing literature. It somewhat gives a bad reputation to external auditors. This paper addresses the nature and different dimensions of audit expectation gap around the world. The author comes to the conclusion that this kind of gap should be reduced by the auditor himself, by improving audit responsibilities, educating various users, and mandating new standards.


, Audit, responsibility, expectation
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author = {Salehi, Mahdi},
title = {Audit Expectation Gap: Concept, Nature and Trace},
journal = {African Journal of Business Management},
year = {2011},
volume = {5},
number = {21},
month = {September},
issn = {1993-8233},
pages = {8376--8392},
numpages = {16},
keywords = {Audit; responsibility; expectation gap.},


%0 Journal Article
%T Audit Expectation Gap: Concept, Nature and Trace
%A Salehi, Mahdi
%J African Journal of Business Management
%@ 1993-8233
%D 2011