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| Topic: |
Business
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| Number of pages / Number of words: |
5 / 1333 |
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It has been argued that because of the nature of the expectations gap it will possibly never be entirely eliminated (Gloeck and de Jager, 1993). Porter analyses the total expectations gap into three separate components namely sub-standard performance (16%), deficient standards (50%) and unreasonable expectations (34%)...
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Sub-standard performance comes from the individual auditors; deficient standards from the audit profession and unreasonable expectations from the public. It is useful to dissect into each of the components to understand the factors underlying the audit expectations gap and thus look the respective solutions...
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