The role of an auditor and the expectations of the general public differ tremendously. As an auditor, there are certain roles and responsibilities that are required to be performed. However, the general public does not understand the role and  =responsibilities of the auditor, which results in specific expectation gaps between the
parties. Required: (20 marks)
1. Explain the expectation gaps between the auditor and the general public.
2. Provide recommendations on how to overcome the expectation gap in auditing.
3. Describe the implications of an audit expectation gap.

Answers to Above Questions on Auditing

Answer 1: Auditors play an important role in achieving accuracy and fairness of financial records in the books of accounts. Because of this particular role of auditor, there is a significant amount of expectations from them as held by the general public. As a result of this expectation, there is often an expectation gap between the editor and the general public. Auditors are responsible for making the books of accounts free from any kind of errors and as a result of this, the general public often consider them as guarantors of financial accuracy. This misinterpretation often results in an expectation gap between the auditor and the general public.


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