The Audit Performance Evaluation Standard Analysis And Demonstration Of The Audit Expectation Gap

In the specific audit environment,the public and auditors have different understanding and different evaluation of audit work,thus resulting in the gap of expectation of audit.In the complex and volatile auditing environment,the public's demand for auditors has been constantly improved,resulting in higher expectations and the widening gap in the audit expectation.Therefore,the audit expectation gap to do in-depth research and design a reasonable audit expectation gap of performance audit evaluation model has theoretical and practical significance,and also for the future to judge the gap audit results provide advice and direction.In this paper,theoretical part from three angles that audit subject,audit object,audit environment angle elaborated the influence factors on the influence of the audit expectation gap of audit results,construct “audit performance evaluation model”,according to the influence degree and evaluation index of comprehensive considerations such as the measurability of unreasonable general index excluding finally established after to verify the model.In order to verify the reliability of the model,this article selects the audit fee level as substitution variables of performance audit,the audit results and the relationship between the evaluation index this paper selected the firm reputation,firm industry expertise,firm size,firm tenure proposes four hypotheses,then select data from 2014-2016 a-share listed companies and its further screening and ultimately selected the sample data of 2014,2015,2016 respectively as the research sample the total sample size of 5061 eligible listed companies,on the basis of the above assumptions construct regression analysis model,through the statistical analysis software to descriptive statistics analysis,correlation analysis,regression analysis,the model test results show that the performance audit and evaluation index of correlation,finally it is concluded that the audit expectation gap of audit performance evaluation model.In order to make suggestions and guidance for the evaluation of audit expectation gap,the paper points out the limitations of this paper and points out the development direction for future researches.