NARROWING THE EXPECTATION GAP IN AUDITING: THE ROLE OF THE AUDITING PROFESSION
ABSTRACT Accounting and auditing are critical components of any economic enterprise as they play an important role in contributing to the effectiveness and efficient functioning of business operations, the capital markets, and the economy by adding credibility to financial statements (Lee, Azham and Kandasamy, 2008). While accounting keeps track of transactions as basis for providing information about the enterprise through financial reporting to users of the information, audit expresses an ...
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