Audit Expectation Gap: Empirical Evidence from Vietnam

• 발행기관: 한국유통과학회
• 저자명: Hieu Thanh NGUYEN Anh Huu NGUYEN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.5, 51~60쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.05.30

영문 초록

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise’s assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor’s belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise’s assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor’s independence.

목차

1. Introduction

2. Theory and Literature Review

3. Research Hypotheses

4. Research Methodology

5. Results and Discussions

6. Recommendations

7. Conclusion

References

키워드

  Audit Expectation Gap Manager Responsibility