Audit Expectation Gap: Empirical Evidence from Bangladesh

International Journal of Economics and Management Studies

© 2019 by SSRG - IJEMS Journal

Volume 6 Issue 5

Year of Publication : 2019

Authors : Sabuj Saha, Arif Ahammed, Momotaz Begum

10.14445/23939125/IJEMS-V6I5P106

How to Cite?

Sabuj Saha, Arif Ahammed, Momotaz Begum, "Audit Expectation Gap: Empirical Evidence from Bangladesh," SSRG International Journal of Economics and Management Studies, vol. 6,  no. 5, pp. 32-36, 2019. Crossref, https://doi.org/10.14445/23939125/IJEMS-V6I5P106

Abstract:

This article aims at finding the audit expectation gap among the four groups namely, auditors, investors, general users of audit report and accounting academia about the features of an independent auditor in Bangladesh. It is a primary research based on questionnaire. It finds that minimum audit expectation gap exists between the users of financial statements and the independent auditors regarding the features of auditor as proved by the result of ANOVA. Also, the internal validity of the questions is proved by the test performed. Results are validated by the standard statistical software excel. It implies the awareness of the users of accounting reports audited by independent auditors and the features of independent auditors. It finds that users and independent auditors are alike in their perception about the features of independent auditors.

Keywords:

Audit expectation gap, Features of Auditor, Bangladesh.

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