审计期望差距相关问题研究

审计期望差距相关问题研究(13400字)
摘  要：随着资本市场的繁荣、金融衍生工具的创新，审计期望差距引起了各界的关注。审计期望差是社会公众期望审计师达到的程度与审计师实际业绩间的差距，它直接关系到资本市场上财务信息的质量。审计期望差距是一种普遍的社会现象，它在审计产生之日起就一直存在，并始终处于一种不断弥合又不断扩大的状态。本文就审计期望差距展开讨论，分析了审计期望差距的涵义，深入分析了审计期望差距的构成要素及其形成的原因，并就如何缩小审计期望差距进行了探讨。

关键词：审计期望差距；涵义；构成要素；成因；解决途径

Research on the Audit Expectation Gap Problems
Abstract: With the prosperity of the capital market and financial derivatives of innovation, the audit expectation gap has aroused extensive attention. Audit expectation difference is the social public expectations auditor to the degree and auditor actual performance gap, and it relates directly to the quality of financial information in capital market. Audit expectation gap is a widespread social phenomenon, it produced in audit date have existed, and always in a constant state of melding and expanding. This paper discusses the expectation gap, as well as analyzes the meaning of audit expectation gap and in-depth analysis of the audit expectation gap inscape and cause of formation, and on how to shrink audit expectation gap is discussed.
Keywords: Audit expectation gap; Meaning; Elements; Causes; Solutions