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Document Details
Document Type
:
Article In Journal
Document Title
:
To narrow the expectations gap in the audit profession analytical study comparative critique
نحو تضييق فجوة التوقعات في مهنة المراجعه دراسة تحليلة نقدية مقارنه
Subject
:
To narrow the expectations gap in the audit profession analytical study comparative critique
Document Language
:
Arabic
Abstract
:
the audit expectations qap is unfortunately a current fact of life its existence is responsible for the liability and cerdibility ctises which characterize auditing today . if auditors are to retaine the publics perception of them as providing a valuable service in society the gap between the publics expectations of auditors and auditors performance ,ust be narrowed . the purpose of the papers is to consider the nature and manifestations of this gap and to examine in some details five issuse where the gap in expectations is particularly evident the conclusion is reached that in order to close the gap the duties appropriate to auditors and those whom they serve have a clear understanding of the role of external auditors in society. once the auditors role in society has been defined it well provide a conceptual framework for identifying the adentifying the duties wich are appropriate to auditors . once this is achieved logical and consistent steps can be taken to narrow the audit expectations gap and to maintain the quality of services rensered by auditors once the audit expectations gap has been narrowed the criticism and litigation which characterises auditing today should decline and societys confidence in and respect for auditors shouls be restored.
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
47
Issue Number
:
1
Publishing Year
:
1414 AH
1994 AD
Article Type
:
Article
Added Date
:
Wednesday, April 7, 2010
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
صادق حسانين
hasaneen, sadeeq
Investigator
Doctorate
Files
File Name
Type
Description
26334.pdf
pdf
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