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b. The “deficient performance gap” – the gap between the auditors’
responsibilities expected to be performed according to existing professional
standards and the perceived auditor performance.

3.What are the reasons of the audit expectation gap?

Reasons of Audit expectation gap can be summarized in accordance with the
audit expectation gap components as follows:
Reasons of the reasonableness gap: (unreasonable expectations include over
expectation of audit performance or standards or miscommunication of users ),

▪ Users misunderstanding
▪ Users over expectations of auditor performance
▪ Users’ misinterpretation or lack of necessary knowledge about the auditing

standards requirements
▪ Users’ unawareness of audit responsibilities and limitations
Reasons of the performance gap: (reasonable expectation of auditor performance)
▪ Auditors’ misunderstanding of the auditing standards requirements
▪ Non-audit service practicing by auditors
▪ Self and economic benefits of auditors
▪ Unqualified auditor

Reasons of the standards gap:
▪ Lack of sufficient standards to fulfill stakeholders’ needs
▪ Insufficient existing standards regarding auditor responsibilities for detection
of electronic fraud and illegal acts.
▪ Existing standards don’t convey the auditors’ responsibilities clearly.

Third: The Main Features of the Audit Expectation Gap

▪ Expectation gap is a dynamic Not a Static gap. Because it is determined based
on the continually changing demand and supply of audit services and
professional audit responsibilities.

▪ Expectation gap represents the excessive demand (not an Excessive supply)
for an audit service and professional responsibility.

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