摘要
通过对审计期望差距要素的分析,探究审计期望差距的形成原因,进而提出缩小审计期望差距的解决途径。
Essential elements of the audit expectation gap were analyzed,its forming reasons were explored, and solutions for narrowing the audit expectation gap between auditors and the public were proposed.
出处
《武汉生物工程学院学报》
2009年第4期287-290,共4页
Journal of Wuhan Bioengineering Institute
关键词
审计期望差距
审计准则
公众期望
audit expectation gap
auditing standards
public expectations
