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

Rehana Fowzia ()

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Auditor; Audit expectation gap; Auditing education. (search for similar items in EconPapers)
JEL-codes: I21 (search for similar items in EconPapers)
Date: 2010-05-14
New Economics Papers: this item is included in nep-acc and nep-edu
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/22708/1/MPRA_paper_22708.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:22708

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().