关于审计期望差距问题的探讨

On Audit Expectation Gap

当人们研究了审计期望差距产生的根源,即公众认识偏差及审计行业的能力无法满足公众对审计的要求因素之后,就会提出缩小审计期望差距的措施:一要增强审计市场的有效性;二要完善审计理论体系;三要加强事务所约束机制,促使审计人员保持职业谨慎。

After the sources of the audit expectation gap being examined, namely, the deviation of the public understanding and the inability of auditing departments to live up to the expectation of the public, three measures are proposed to bridge the gap： firstly, to enhance the validity of audit market; secondly, to consolidate audit theory; thirdly, to keep strict control on the audit departments and improve auditor＇s professional discretion.