Page 39 - Auditinf Electronic System

1) increasing Digital Crimes and Security and Privacy Issues of
clients’ Data

2) The increased chances of committing electronic fraud and
further chances of discovery by auditors because of each of the
following:

▪ complexity of electronic operating systems, and applications used
▪ the possibility of unauthorized access to data and basic files,
▪ the reduction in the time and cost required to commit it, and the

difficulty of discovering it as a result of the geographical separation
of the audit client workers.

Second: The Audit Expectation Gap Concept, Components and
Reasons

1. What is meant by Expectation gap in auditing?

It is the difference in opinion between the public and the auditors regarding
audit responsibility. Is a gap may exist between what the public expects or needs
from auditors and audit profession and what auditors and audit profession can
really provide

The difference between the expectations of financial statements’ users
regarding what the auditor can provide and what is actually provided by him through
his audit report

. VS The audit responsibilities
The audit responsibilities expected from society
actually provided by auditors

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬