Expectations gap between auditors and user of financial statements in the audit process: an auditors' perspective / Ahmad Adnan Toumeh, Sofri Yahya and Walid Zakaria Siam.

• Main Authors: Toumeh, Ahmad Adnan, Yahya, Sofri, Siam, Walid Zakaria
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2018
• Subjects: Total quality management. Benchmarking; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: http://ir.uitm.edu.my/id/eprint/29521/1/29521.pdf; http://ir.uitm.edu.my/id/eprint/29521/

The study aimed at identifying the factors that affect the expectation gap in the audit process from the auditor’s point of view in Jordan, and in addition to suggest some solutions that may narrow the expectations gap to a least possible extent. To achieve the study objectives, a questionnaire was...