Development of approaches to definition, classification and evaluation of "expectations gap" in the broader context of engagements provided by certified auditors

The conceptual definition of "expectations gap" considering all engagements governed by the International Standards is hereby proposed. There is elaborated the chain of study of the level of users’ satisfaction with the engagements provided by certified auditors. There is considered the al...

Full description

Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2018-08-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9595.pdf