Audit Reasonableness Expectation Gap: Users’ Perception in Nigeria
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| Title | Audit Reasonableness Expectation Gap: Users’ Perception in Nigeria |
| Authors | |
| Abstract | This study sought to examine users’ perception of reasonableness audit expectation gap in Nigeria. The survey research design was employed and Information was sought from respondents using a structured likert scale questionnaire. The hypothesis raised was analyzed using the ANOVA test statistics. The study found that there exist a reasonableness gap between auditors and users (managers, investors and the public) of audit report as regarding the responsibilities of auditors. Based on our findings, we recommend education as a method to reduce unreasonable expectation of the public and even users of audited reports. Such awareness can be created by enriching the curriculum of Nigerian tertiary institutions and by formal or informal awareness campaign by both government and auditing profession from time to time through appropriate media not just for their members alone but also for the auditing community as a whole. |
| Publisher | International Journal of Business and Social Research |
| Date | 2013-07-03 |
| Source | 2164-2540 |
| Rights | This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. |