摘要
The "expectations gap" signifies the differences between what the public expects from an audit and what the auditing profession prefers the audit objectives to be.Although the gap exists,it seems that the professions trust that it could be eliminated.In this paper,further evidence was provided to deny the above point by exploring the inevitability nature and the structure of the audit expectation gap.In addition,the author concludes that expectations gap cannot be eliminated;instead,the only thing can be done is to narrow down the gap.
The"expectations gap"signifies the differences between what the public expects from an audit and what the auditing profession prefers the audit objectives to be.Although the gap exists,it seems that the professions trust that it could be eliminated.In this paper,further evidence was provided to deny the above point by exploring the inevitability nature and the structure of the audit expectation gap.In addition,the author concludes that expectations gap cannot be eliminated;instead,the only thing can be done is to narrow down the gap.
出处
《海外英语》
2011年第1X期286-288,共3页
Overseas English
