The education in reduce audit expectation gap

Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues. Auditors face similar challenges when it comes to detecting fraud in an audit. More services and features. Ten students who have received an audit education, and ten students who have not received audit education. An auditor must develop the requisite skills to detect fraud and obtain sufficient knowledge of the rules and regulations in order to better understand what is required during an audit. When requesting a correction, please mention this item's handle: RePEc:jso:coejss:vyip An auditor may possess the skills to detect fraud, but might choose to take shortcuts or disregard obvious signs of potential fraud.

Passengers do not subscribe to this same belief, so when their flights are delayed, mis exposes an expectation gap. The definitions of "reasonable" and "sufficient" will be determined by their manager, client, senior management, or the judge or jury in a lawsuit.

The Applied Management Review , 2 1. If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. The "expectation gap" reflects a perceived difference between what one is expected to accomplish by others and what one personally believes he must accomplish. An auditor may possess the skills to detect fraud, but might choose to take shortcuts or disregard obvious signs of potential fraud. This study recommends that Wintec provides a more basic auditing education during introductory accounting papers, educating students on the role of an auditor. When requesting a correction, please mention this item's handle: RePEc:jso:coejss:vyip General contact details of provider:. An auditor must develop the requisite skills to detect fraud and obtain sufficient knowledge of the rules and regulations in order to better understand what is required during an audit.

When requesting a correction, please mention this item's handle: RePEc:jso:coejss:vyip Auditors face similar challenges when it comes to detecting fraud in an audit. It also allows you to accept potential citations to this item that we are uncertain about.

why does the audit expectation gap exist

You can help correct errors and omissions. The Applied Management Review2 1.

audit expectation gap pdf

General contact details of provider:. Whatever the words "reasonable" and "sufficient" mean to auditors will not matter if they fail to detect fraud. If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item.

how to reduce audit expectation gap

The "expectation gap" reflects a perceived difference between what one is expected to accomplish by others and what one personally believes he must accomplish. Ten students who have received an audit education, and ten students who have not received audit education.

All auditors should possess basic knowledge of fraud schemes in order to better position themselves to detect red flags during an audit Auditors can start by developing a basic understanding of fraud schemes and scenarios, as well as the reasons why people commit fraud. It also allows you to accept potential citations to this item that we are uncertain about. Second, what is the effect of education on the audit expectation gap? A2 requires auditors to possess "sufficient knowledge" to identify indicators of fraud. More services and features. For example, the airline industry now expects a significant portion of flights to be delayed during the busy summer months. The definitions of "reasonable" and "sufficient" will be determined by their manager, client, senior management, or the judge or jury in a lawsuit. If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. Organizations such as the HA www.

An auditor may possess the skills to detect fraud, but might choose to take shortcuts or disregard obvious signs of potential fraud. An auditor must develop the requisite skills to detect fraud and obtain sufficient knowledge of the rules and regulations in order to better understand what is required during an audit.

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