الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص Communication Improvement as an Approach to Narrow the Expectation Gap in Auditing: An Analytical and field study Abstract The study aimed to investigate the existence of expectation gap in Yemeni audit environment, analysis its components and causes, and the extent of the contribution of effective communication approach to narrow it. A questionnaire has been designed and distributed to a sample of external and internal auditors, financial managers, and investment and credit employees in Yemeni banks. The data has bee gathered and analyzed using relevant statistical methods. The study concluded that the expectation gap does exist in Yemeni audit environment. It includes reasonableness gap which contributed by 64% of the total gap, and deficient standards gap which contributed by 23% of the total gap. whereas, deficient performance gap contributed by 13% of the total gap. The results also revealed that the expectation gap is affected by some factors. The most important factor is unfamiliarity with accounting and auditing profession by financial statements users. Other factors are poor qualification of the Auditor, ineffective communication in audit environment, and law quality of audit performance. The study also showed that the international audit report No. 700 enhanced the respondents’ understanding about the audit nature and limit, auditors’ responsibilities, and the level of audited financial statements assurance. In addition, the communication of the audit notes by the auditors increases the efficiency of the audit performance and internal control; therefore increases the reliability of the audited financial statements and consequently contributes to narrow the expectation gap in audit. Accordingly, the study recommended that the Yemeni audit authority should adopt more than one approach to narrow the expectation gap. These approaches include: auditors’ responsibilities development, auditor’s independence support, audit quality enhancement, and improvement of the internal and external communication of the audit profession. |