Page 41 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 41 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية2. What are components of the audit expectation gap model?(i) The “reasonableness gap” – the difference between the responsibilities, which auditors are, expected to perform by the society and those are reasonable to expect from auditors. (ii) The “performance gap” – the difference between the responsibilities of auditors, which are reasonably expected by the society, and the auditor performance actually perceived. It is subdivided into: a. The “deficient standards gap” – the gap between the auditors’ responsibilities, which are reasonably expected, and the auditors’ responsibilities required to perform by statute or case law, regulations or professional promulgations. This is due to the lateness in responding to the economic, environmental, and technological changes in the business environment.