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Title The focus point of the audit expectation gap in the Republic of South Africa
Full text http://hdl.handle.net/2263/11197
Date 1993
Author(s) Gloeck, Juergen Dieter; De Jager, Herman
Abstract The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of South Africa, however, no empirical data has so far been gathered. This paper presents the finding of an empirical investigation in South Africa in which perceptions and opinions of financially knowledgeable persons regarding the audit function were compared to those of auditors. The development of the phenomenon, contributing factors, as well as methods of narrowing the gap are described as a background against which the expectation gap should be seen.
Subject(s) Accountability; Audit appointment; Audit expectation gap; Audit of small owner-managed companies; Auditing profession; Auditor's; Auditor's independence; Generally Accepted Accounting Practice (GAAP); Reporting process; Role of the auditor; Statements on auditing standards; Owner-managed companies; Empirical investigation; Empirical data; Auditing -- South Africa
Language en
Publisher School of Accounting Sciences, University of Pretoria
Type of publication Article
Rights School of Accounting Sciences, University of Pretoria
Identifier Gloeck, JD & De Jager, H 1993, 'The focus point of the audit expectation gap in the Republic of South Africa', Meditari: Accountancy Research, vol. 1, pp. 1-42. [http://www.meditari.org.za]; 1022-2529
Repository Pretoria - University of Pretoria, Theses and Dissertations
Added to C-A: 2009-12-16;15:02:47