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In this study, the existence of audit expectations gap between auditors and the beneficiaries of the audit services is investigated in Turkey. Bankers and investment analysts are defined as the primary user groups of audit services to analyze the existence of the audit expectation gap. The existence of the audit expectations gap, types of gap and the areas in which the gap occurs are determined. As a result, the study found out that there is both the reasonableness gap and the performance gap between auditors and users of audit reports. The independent audit education and the experience are two main factors that can significantly reduce the reasonableness gap.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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