A Study On The Audit Expectation Gap And Its Control

The audit expectation gap arised from the emergence of the social audit,having different size and manifestations in the different stages of social development.This thesis research the composition of the audit expectation gap,basing on the relevant study at home and abroad and using the method of normative study.The audit expectation divide into the unreasonable part and the reasonable part,with the cut-off point of effective needs of audit.The unreasonable audit expectation gap divide into the absolute unreasonable part and relative unreasonable part with the cut-off point of supply limit. While the reasonable audit expectation gap divede into three logical levels including goal gap,ways gap and practice gap with the starting point of audit goal,which is the logical path of later research and treatment of the audit expectation gap.This thesis analysis the evolution course about the audit expectation gap in perspective of the risk-sharing changes of the corporate information,because audit play the role in sharing the risk.Then control strategy and outlook are proposed after the analysis and conclusion of the real reason for unreasonable and reasonable parts having been got.The audit expectation gap in our country is different form others in three parts.First our audit requirements look like short as if our audit stakeholders were'risk lovers',which is transient.Then the unreasonable audit expectation gap is very abnormal small compared with other countries.Last our reasonable audit expectation gap is big but implicit.At last,this thesis put forward special strategy in controlling the audit expectation gap,following the former logical course,which include amendment of audit goal and reconstruction of audit mode.