Expectation gap between auditors and users of financial statements

The past decade has been witness to a dramatic increase in the number of lawsuits against auditors. This increased number was evident in the United States as early as 1974. Due to certain structural differences in jurisdiction, Singapore has remained relatively non-litigious but the overseas situati...

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Main Authors:	Chin, Wee Peng, Tan, Yuh Sheng, Yam, Kit Sung
Other Authors:	Nanyang Business School
Format:	Final Year Project
Language:	English
Published:	2014
Subjects:	DRNTU::Business::Accounting
Online Access:	http://hdl.handle.net/10356/55475
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Institution:	Nanyang Technological University
Language:	English

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spelling	sg-ntu-dr.10356-554752023-05-19T05:44:55Z Expectation gap between auditors and users of financial statements Chin, Wee Peng Tan, Yuh Sheng Yam, Kit Sung Nanyang Business School DRNTU::Business::Accounting The past decade has been witness to a dramatic increase in the number of lawsuits against auditors. This increased number was evident in the United States as early as 1974. Due to certain structural differences in jurisdiction, Singapore has remained relatively non-litigious but the overseas situation has been felt here in terms of an increase in premium for professional indemnity insurance. Some of the cases against auditors are due to genuine negligence on the part of the auditor, others are due to misconceptions by the public of the auditor’s role and responsibilities (expectation gap). ACCOUNTANCY 2014-03-11T03:16:52Z 2014-03-11T03:16:52Z 1994 1994 Final Year Project (FYP) http://hdl.handle.net/10356/55475 en Nanyang Technological University 97 p. application/pdf
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
language	English
topic	DRNTU::Business::Accounting
spellingShingle	DRNTU::Business::Accounting Chin, Wee Peng Tan, Yuh Sheng Yam, Kit Sung Expectation gap between auditors and users of financial statements
description	The past decade has been witness to a dramatic increase in the number of lawsuits against auditors. This increased number was evident in the United States as early as 1974. Due to certain structural differences in jurisdiction, Singapore has remained relatively non-litigious but the overseas situation has been felt here in terms of an increase in premium for professional indemnity insurance. Some of the cases against auditors are due to genuine negligence on the part of the auditor, others are due to misconceptions by the public of the auditor’s role and responsibilities (expectation gap).
author2	Nanyang Business School
author_facet	Nanyang Business School Chin, Wee Peng Tan, Yuh Sheng Yam, Kit Sung
format	Final Year Project
author	Chin, Wee Peng Tan, Yuh Sheng Yam, Kit Sung
author_sort	Chin, Wee Peng
title	Expectation gap between auditors and users of financial statements
title_short	Expectation gap between auditors and users of financial statements
title_full	Expectation gap between auditors and users of financial statements
title_fullStr	Expectation gap between auditors and users of financial statements
title_full_unstemmed	Expectation gap between auditors and users of financial statements
title_sort	expectation gap between auditors and users of financial statements
publishDate	2014
url	http://hdl.handle.net/10356/55475
_version_	1770566788866637824

Expectation gap between auditors and users of financial statements

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