Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities.The public’s expectation of statutory audit may exceed the responsibility required...Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities.The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard,which leads to the audit expectation gap.Since the 1980s,there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom.The misunderstanding from the public makes the auditor face more and more challenges.The purpose of this paper is to discuss the components of the gap,and discuss the main reasons based on the existing literature and cases.This paper makes a critical evaluation of the audit expectation gap from three parts:performance gap,standard gap,and reasonableness gap,respectively.展开更多
The nZEB objectives have raised the standard of building performance and changed the way in which buildings are designed and used.Although energy dynamic simulation tools are potentially the most suitable way for accu...The nZEB objectives have raised the standard of building performance and changed the way in which buildings are designed and used.Although energy dynamic simulation tools are potentially the most suitable way for accurately evaluating and forecasting the thermal performance,they need several data inputs and user’s knowledge that can affect the reliability of the results.It is precisely these two aspects that proved to be particularly critical,since the reliability of the ICT calculation tools has been widely proven in recent time.However,in order to foster credibility in sustainable architecture,bridging the gap between predicted and measured performance is pivotal to boost the building market towards energy efficiency and provide reliable data to inhabitant,investors and policy maker.The present research aims to identify and quantify the main factors that affect the energy performance gap through a detailed energy analysis carried out on a case study,which can be considered one of the first nearly zero energy residential complex built in Italy.Based on the analysis,the study identifies the main causes of the deviation between the calculated and measured data and demonstrates how it is possible to achieve very reliable models and,therefore,real buildings.Although the procedure traces a classic model calibration scheme,actually it consists of a verification of possible downstream errors mainly due to human factors,such as the provision of incorrect technical data or inappropriate operation.Some observations on the technical,management and regulatory gaps that may generate these errors are reported at the end of the study,together with practical suggestions that can provide effective solutions.展开更多
文摘Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities.The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard,which leads to the audit expectation gap.Since the 1980s,there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom.The misunderstanding from the public makes the auditor face more and more challenges.The purpose of this paper is to discuss the components of the gap,and discuss the main reasons based on the existing literature and cases.This paper makes a critical evaluation of the audit expectation gap from three parts:performance gap,standard gap,and reasonableness gap,respectively.
文摘The nZEB objectives have raised the standard of building performance and changed the way in which buildings are designed and used.Although energy dynamic simulation tools are potentially the most suitable way for accurately evaluating and forecasting the thermal performance,they need several data inputs and user’s knowledge that can affect the reliability of the results.It is precisely these two aspects that proved to be particularly critical,since the reliability of the ICT calculation tools has been widely proven in recent time.However,in order to foster credibility in sustainable architecture,bridging the gap between predicted and measured performance is pivotal to boost the building market towards energy efficiency and provide reliable data to inhabitant,investors and policy maker.The present research aims to identify and quantify the main factors that affect the energy performance gap through a detailed energy analysis carried out on a case study,which can be considered one of the first nearly zero energy residential complex built in Italy.Based on the analysis,the study identifies the main causes of the deviation between the calculated and measured data and demonstrates how it is possible to achieve very reliable models and,therefore,real buildings.Although the procedure traces a classic model calibration scheme,actually it consists of a verification of possible downstream errors mainly due to human factors,such as the provision of incorrect technical data or inappropriate operation.Some observations on the technical,management and regulatory gaps that may generate these errors are reported at the end of the study,together with practical suggestions that can provide effective solutions.
