Audit Expectation Gap on Audit and Assurance: Implication for the Professionals

John-Akamelu Racheal Chitom, Iyidiobi Felicia Cheluchi, Ezejiofor Raymond A


This study is on the effect of audit expectation Gap on audit and assurance in order to ascertain it implication for the professionals. The specific objectives are: to ascertain how the change in auditor’s technical competence has significantly affect audit expectations gap and to evaluate if the auditing standards affect auditor’s responsibilities vis a vis audit expectations gap. Survey research design was adopted in collecting data through structured questionnaires. The data collected for the study were analyzed using t-test with the aid of statistical package for social sciences (SPSS) 20.0. Based on the analysis of the data, the study finds that the change in auditor’s technical competence has significant effect on audit expectations gap, that the auditing standards have effect on auditor’s responsibilities vis a vis audit expectations gap. The study thereby recommends that a broad-based audit education agenda incorporating formal curriculum adjustments by educational institutions and regulators need to be pursued to accommodate at least, a full course in Audit and Assurance for all business and non-business programmes.

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