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

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  • Rehana, Fowzia

Abstract

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.

Suggested Citation

  • Rehana, Fowzia, 2010. "An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh," MPRA Paper 22708, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:22708
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    Citations

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    Cited by:

    1. Hassan Mansur & Anita Tangl, Dr. Prof., 2018. "How to Bridge the Audit Expectation Gap?," Journal of Social Sciences (COES&RJ-JSS), , vol. 7(2), pages 61-73, April.
    2. Gherai Dana Simona, 2011. "Audit Expectation Gap In The Public Sector In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 510-516, December.
    3. Ioana Iuliana Pop (Grigorescu) & Lleida Spain & Oana Raluca Ivan, 2013. "The Role And Utility Of Financial Audit In Romania And Spain - An Empiric Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-17.
    4. Mohammed Moin Uddin Reza & Md. Rezaul Karim, 2018. "Audit Expectation Gap – Evidence in 21st Century," International Journal of Science and Business, IJSAB International, vol. 2(4), pages 748-756.

    More about this item

    Keywords

    Auditor; Audit expectation gap; Auditing education.;
    All these keywords.

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education

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