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ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA, AUDITOR’S CONNECTION

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY As the stakeholders become dissatisfied with the work of the audit profession, their confidence in audited financial statements will erode with time if nothing is done to remedy the situation. Best, Buckby and Tan (2001) claim that society’s trust is the ‘heart-beat of a profession’. Hence, if such trust disappears or is eroded in any way, the outcome is likely to involve ...

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