Question Tag: Assurance Providers

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AA – Nov 2020 – L2 – Q1a – Audit Failure and Expectation Gap

Discuss factors that account for the audit expectation gap.

In recent years, some well‐publicized corporate failures and its subsequent implication of the reporting auditors have highlighted the audit expectation gap. Public misperceptions are a major cause of the threat of legal challenges facing the accounting profession. One of the key challenges facing assurance providers is understanding and tackling the expectation gap in assurance.

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Discuss what factors account for the expectation gap.
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AA – Nov 2020 – L2 – Q1a – Audit Failure and Expectation Gap

Discuss factors that account for the audit expectation gap.

In recent years, some well‐publicized corporate failures and its subsequent implication of the reporting auditors have highlighted the audit expectation gap. Public misperceptions are a major cause of the threat of legal challenges facing the accounting profession. One of the key challenges facing assurance providers is understanding and tackling the expectation gap in assurance.

Required:
Discuss what factors account for the expectation gap.
(5 marks)

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