Aang Kunaifi | Official Blog

Expectation gap pertama kali didefinisikan oleh Ligio (1974) sebagai the difference between the levels of expected performance “as envisioned by the independent accountant and by the user of  financial statements” (dikutip dalam Koh dan Woo, 1998). Porter (1993) berpendapat expectation gap adalah “the gap between society’s expectations of auditors and auditors’ performance, as perceived by society.” (dalam Hassink, dkk. 2009). Sedangkan Chandler & Edwards (1996) mendefinisikan expectation gap sebagai signifying the differences between what the public expects from an audit and what the auditing profession prefers the audit objectives to be, has been a recurring issue in the auditing literature (dalam Sikka, dkk. 2009). (more…)