• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Business and Management >Audit Expectation Gap in Auditor Responsibilities: Comparison between India and Iran
【24h】

Audit Expectation Gap in Auditor Responsibilities: Comparison between India and Iran

机译：审计师职责中的审计期望差距：印度和伊朗之间的比较

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose–This study aims to investigate the existence of an audit expectation gap and to find similarities and differences in responsibilities of audit expectation gap among auditor and investor between two countries, and to measure the magnitude of auditor responsibility. Methodology-The data for the present study has been collected from auditors and investors being sample respondents of the study. To collect information from respondents, the seven-section questionnaire was prepared and distributed to sample respondents. Sample respondents were chosen from different parts of India and Iran. Findings–The results found that wide audit expectation gaps in both the countries in the area of auditors’ responsibilities exist. There were no much differences between the opinion of auditors as well as investors in both the countries. Limitations–This study covers only the responsibility area it has not covered any other areas like, role, effectiveness, independence etc, and also only auditor and investors were approached to extract the data.
机译：目的–本研究旨在调查审计期望差距的存在，并找出两国之间审计师与投资者之间审计期望差距责任的异同，并衡量审计师责任的大小。方法-本研究的数据是从作为研究样本的审计师和投资者那里收集的。为了从受访者那里收集信息，准备了一份由七部分组成的问卷，并分发给了样本受访者。样本受访者选自印度和伊朗的不同地区。研究结果–结果发现，两国在审计师职责方面存在巨大的审计期望差距。两国审计师和投资者的意见之间没有太大差异。局限性–本研究仅涵盖责任领域，而没有涵盖其他任何领域，例如角色，有效性，独立性等，并且仅联系审计师和投资者来提取数据。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号