An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh.

摘要

Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or should do in conducting the audit practice. Conflicting views have been expressed regarding the role of auditing education in narrowing this gap. This study has been carried out to investigate whether there is evidence that the provision of auditing subject as part of business degree programmes contributes to narrowing that part of the audit expectation gap which results from a misunderstanding of audit regulations.