ROLE OF AUDIT EDUCATION IN EXPECTATION GAP BETWEEN AUDITORS AND USER OF FINANCIAL STATEMENTS

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AGHAEI MOHAMMAD ALI; MOUSAZADEH ABBASSI NORADDIN; JAHANARA TORAJ

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:3 | Issue:10 Page(s): 47-69

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Information Journal Paper

Title

ROLE OF AUDIT EDUCATION IN EXPECTATION GAP BETWEEN AUDITORS AND USER OF FINANCIAL STATEMENTS

Author(s)

AGHAEI MOHAMMAD ALI | MOUSAZADEH ABBASSI NORADDIN | JAHANARA TORAJ | Issue Writer Certificate

Keywords

EXPECTATION GAPQ3

AUDIT EDUCATIONQ3

AUDIT INDEPENDENCEQ2

USER OF FINANCIAL STATEMENTQ3

Abstract

Survival and enrichment of auditing services requires appropriate and timely reaction against the expectations of society. Auditing profession by accepting more responsibility and expanding it’s role and strengthening public education about auditing roles and limitations can meet public needs and reduces EXPECTATION GAP.The continuous growth of information users’ needs and their tendency to use financial statements for making economic decisions, planning and super visioning (monitoring) financial situation and performance of economic entity requires reduction of EXPECTATION GAP.Research Hypothesis studied by the data collected questionnaire distributed among different users in 2008-2009, Results indicate that auditing education reduces EXPECTATION GAP between independent auditors and users of financial statements.

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References

THE EXPECTATION GAP OF INDEPENDENT AUDIT ATTEST FUNCTION, BETWEEN AUDITORS AND THEIR REPORT USERS

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APA: Copy

AGHAEI, MOHAMMAD ALI, MOUSAZADEH ABBASSI, NORADDIN, & JAHANARA, TORAJ. (2011). ROLE OF AUDIT EDUCATION IN EXPECTATION GAP BETWEEN AUDITORS AND USER OF FINANCIAL STATEMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(10), 47-69. SID. https://sid.ir/paper/197963/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, MOUSAZADEH ABBASSI NORADDIN, JAHANARA TORAJ. ROLE OF AUDIT EDUCATION IN EXPECTATION GAP BETWEEN AUDITORS AND USER OF FINANCIAL STATEMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;3(10):47-69. Available from: https://sid.ir/paper/197963/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, NORADDIN MOUSAZADEH ABBASSI, and TORAJ JAHANARA, “ROLE OF AUDIT EDUCATION IN EXPECTATION GAP BETWEEN AUDITORS AND USER OF FINANCIAL STATEMENTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 10, pp. 47–69, 2011, [Online]. Available: https://sid.ir/paper/197963/en

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