The findings reported in this report provide some insight into society’s expectations of auditors, the perceived standard of their work, and the extent these expectations are not being fulfilled.
Audit expectation - performance gap in the UK in 1999 and comparison with the gap in New Zealand in 1989 and in 1999
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Since the early 1970s, external auditors have increasingly been the target of criticism and litigation. The findings reported in this research report provide some insight into society’s expectations of auditors, the perceived standard of their work, and the extent to which these expectations are not being fulfilled.