EVIDENCIA DE LAS DIFERENCIAS DE EXPECTATIVAS EN AUDITORIA EN MERCADOS BURSáTILES DE REDUCIDA DIMENSIóN: EL CASO PORTUGUéS

摘要

The main goal of this paper is to analyze whether, in a small capital market such as that in Portugal, the audit expectation gap exits and which are its major components. We have enquired from auditors, University accounting and auditing professors regard