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147-154 http://dx.doi.org/10.1108/02686909810208038
Mohamed Nazri Fadzly, Zauwiyah Ahmad, (2004),"Audit expectation gap: The case of Malaysia", Managerial Auditing
Journal, Vol. 19 Iss 7 pp. 897-915 http://dx.doi.org/10.1108/02686900410549420
R. Dixon, A.D. Woodhead, M. Sohliman, (2006),"An investigation of the expectation gap in Egypt", Managerial Auditing
Journal, Vol. 21 Iss 3 pp. 293-302 http://dx.doi.org/10.1108/02686900610653026
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Peter J. Best
Associate Professor, School of Accountancy, Queensland University of
Technology, Brisbane, Australia
Sherrena Buckby
Lecturer, School of Accountancy, Queensland University of Technology,
Brisbane, Australia
Clarice Tan
Senior Associate, Assurance/Business Advisory Services Division,
PricewaterhouseCoopers, Singapore
The duties and powers of the auditor are other understanding of the company's and
defined in Section 207 of the Companies Act the economic entity's financial position, the
(Cap. 50). These include reporting to results of their operations and their cash
members on the accounts, timely submission flows.
of the audit report to the company, and
The wording adopted in the scope section of
expressing an opinion on the truth and the long-form report has been designed to
fairness of the financial statements and emphasise management's (not the auditor's)
compliance with the Companies Act. responsibility for the financial information,
Auditors must comply with the Standards of the independence of the auditor, the duty to
Auditing Guidelines (SAGs), which are based report to members, conduct of the audit in
on the International Auditing Guidelines compliance with auditing standards,
(IAGs). detection of material (not all) misstatements,
Section 207(9A) requires an auditor of a procedures involving sampling (not
public company or subsidiary to report examination of whole populations) and fair
immediately to the Ministry of Finance if he/ presentation in accordance with accounting
she has reason to believe that a serious standards and other requirements. In this
offence of fraud or other dishonest act has form, the audit report has the potential to
been perpetrated by officers or employees of reduce significantly the reasonableness gap.
the company. However, SAG 12 states that
the primary responsibility for the prevention
and detection of fraud rests with
Prior research
management through the implementation
and continued operation of an adequate The audit expectation gap research
system of internal control. literature is extensive. Many studies have
An unqualified short-form audit report examined perceptions of messages
used in Singapore is illustrated in the communicated through audit. Libby (1979)
Appendix. The wording adopted provides the used ten different audit reports in a study
reader with little understanding of the comparing bankers and CPAs and found that
nature and limitations of the audit. The long- fears of miscommunication between auditors
form report adopted in Australia (AUS 702) and users were unjustified. However the
incorporates a scope section as illustrated study group focused on users who were
below: considered sophisticated. Bailey et al. (1983)
We have audited the financial statements of tested for differences in perceived audit
XYZ Limited for the year ended 30 June 19x5 report messages as a function of report
as set out on pages 23 to 29. The financial wording and the knowledge of the reader.
statements include the consolidated accounts They found that wording changes did make a
of the economic entity, comprising the difference to the perceived messages in the
company and the entities it controlled at the audit report. They also found that more
year's end or from time to time during the knowledgeable users put comparatively less
financial year. The company's directors are
responsibility on auditors.
responsible for the preparation and
Nair and Rittenberg (1987) extended
presentation of the financial statements and
the information contained therein. We have previous research by examining the
conducted an independent audit of the agreement on messages in nine types of
financial statements in order to express an reports including compilations and reviews
opinion on them to the members of the across a diverse group of CPAs and bankers.
company. Their investigation was based on the
[ 135 ]
Peter J. Best, alternative report (long-form report) a series of unstructured interviews of
Sherrena Buckby and suggested by the American Institute of leading members of the accounting
Clarice Tan Certified Public Accountants (AICPA) profession and business community to
Evidence of the audit
expectation gap in Singapore (AICPA Commission on Auditors' obtain their opinion on audit expectations.
Managerial Auditing Journal Responsibilities, 1978). Their results The group members included auditors,
16/3 [2001] 134±144 indicated that there were some differences regulators, management, investors and ``on-
between bankers' and CPAs' perceptions of lookers''. The interviews suggested that the
audit reports. Bankers placed more level of misunderstanding of the audit
responsibility for financial statements on function might not be significant. There was
auditors (rather than on management) than recognition among non-auditors of the
did CPAs. This result was associated with limitations of the audit function. However,
the size of the bank and CPA firm. In the perceptions measured by this sample
addition the expanded audit report appeared might not reflect those of non-sophisticated
to change users' perceptions about the users. Many of their interviewees also
responsibilities of management and auditors recognised that flexibility in financial
and users found expanded reports more reporting may contribute to the expectation
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useful and understandable than short-form gap. The laxness of accounting standards
audit reports. seemed to cause confusion and some
Kelly and Mohrweis (1989) examined the suggested that greater regulation might
impact of the new SAS No.58 auditor's report reduce the expectation gap.
on users' perceptions regarding messages Humphrey et al. (1992) also conducted a
conveyed by this report. The study was based questionnaire survey in the period of
on bankers and investors, to test whether the October 1991 and March 1991 to gather
changes in wording of the report would evidence on opinions and perceptions of
increase understandability and clarify the auditing from a wide variety of groups.
level of responsibility assumed by auditors. These groups consisted of auditors, financial
The results showed that understandability directors, investment analysts, bankers and
increased significantly. However, wording financial journalists. The survey found that
changes did not alter investors' perceptions there was no significant difference in
of the level of responsibility being assumed perceptions concerning whether accounts
by auditors. Bankers perceived auditors as should comply with company law or accepted
assuming less responsibility under the new accounting practices, but there were
audit report as compared to the old one. significant differences relating to the
Bankers and investors reading the new auditor's role. Generally, the auditors saw
report agreed that management was themselves as more restricted than other
responsible for presentation and disclosure groups. One interesting aspect to note is that
of financial statements. 71 per cent of auditors disagreed that the
Hatherly et al. (1991) examined whether an balance sheet provided a fair presentation of
expansion of the audit report can shift the the company's financial position, while 58
perception of the user. An experiment was per cent of financial directors and 81 per cent
conducted with 140 part-time MBA students of users felt otherwise. It was concluded that
of the University of Edinburgh. Eighteen this might suggest that in addition to the
dimensions were used to determine the expectation gap there was also a financial
perceptions of readers of the report. The reporting gap.
results showed that the expanded report did Porter (1990) provided New Zealand
change reader perceptions. They observed a evidence of differences in attitudes about
``halo'' effect where the expanded report auditor's duties between auditors and the
wording seemed to have given a sense of beneficiaries. Several differences in attitudes
well-being affecting other dimensions not were found. Beneficiaries thought that the
directly addressed by the expanded wording auditor should act as a society ``corporate
of the report. The dimensions that enjoyed watchdog'' but auditors disagreed with this
the ``halo'' effect included the freedom of the opinion.
company from fraud. They recognised that Monroe and Woodliff (1993) investigated
the ``halo'' effect will not aid in the reduction the impact of education on beliefs about
of the expectation gap and suggested that the messages conveyed in audit reports. In a
auditing profession address this issue in study involving undergraduate students, it
expanded reports to dampen expectations. was found that education significantly
Humphrey et al. (1992; 1993) investigated affected the students' beliefs and that there
the expectation gap in the UK and concluded was an expectation gap. Monroe and
that auditors' and financial statement users' Woodcliff (1994b) found that the change to a
attitudes were different regarding the nature long-form report (under the revised AUP 3)
and performance of an audit. They conducted had significant impact on beliefs and
[ 136 ]
Peter J. Best, lessened the gap in some areas. However, fraud prevention, guaranteeing the accuracy
Sherrena Buckby and some new differences in beliefs between of financial information, effective utilisation
Clarice Tan auditors and user groups emerged.
Evidence of the audit by the company of government grants, levies
expectation gap in Singapore Schelluch (1996) found that the expectation and subsidies, and management
Managerial Auditing Journal gap detected in prior research studies effectiveness. Despite these findings which
16/3 [2001] 134±144 dealing with auditor responsibilities indicated that the auditing and accounting
appeared to be reduced over time with the profession should take steps to reconcile the
introduction of the long-form audit report. views of auditors and users, no change was
Differences in beliefs between auditors and made to the length or form of the audit report
users (company secretaries and required to accompany financial statements
shareholders) appeared to be reduced in in Singapore.
areas specifically addressed in the wording The current study extends research on the
of the expanded report. However, the audit expectation gap in Singapore by
expectation gap continued to exist after the measuring the expectation gap in existence
introduction of the long-form audit report in in the mid-1990s through a survey of
relation to financial statement reliability. auditors, bankers and investors. These
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This finding appears to indicate continued parties were asked to provide responses to 16
difficulties being experienced by users in
bipolar adjectival statements about the audit
understanding audited financial statements.
reporting process.
The study also appeared to indicate that
users were generally unhappy with the role
played by the auditing profession
particularly with respect to auditor
Research method
independence and the level of value (i.e. The research method adopted in this study is
credibility) added to the financial statements identical to that used in Schelluch (1996).
from the auditing process. Using the same methodology assists in
There has been little research on the audit providing a reliable assessment of the audit
expectation gap in Singapore. Low (1984) expectation gap in Singapore and permits
presented the results of a survey conducted useful comparisons to be made between the
in both Australia and Singapore. Groups of results from this study and prior research on
auditors and analysts were asked to indicate this issue. Schelluch (1996) developed a
their perceptions regarding the significance semantic differential instrument to measure
of an unqualified audit report. Similar the messages communicated through audit
results were found in both regions. Both reports. This followed the steps outlined in
auditors and analysts believed that the audit Malhotra (1981), Holt and Moizer (1990), and
report provided little information on the Monroe and Woodcliff (1993; 1994a; 1994b).
financial stability of the company. Both
The questionnaire in the current study used
groups had widely-ranging views on the
semantic differential belief statements to
reliability and accuracy of the financial
measure the messages communicated by the
information presented in audited financial
short-form audit report in Singapore. The
reports. Similar results were found on the
questionnaire was sent to a range of users of
extent to which audits detect material
audit reports in Singapore and each potential
frauds. Both groups agreed that auditing
participant was mailed a covering letter, the
provided no information on management
questionnaire, a sample audit report, and a
effectiveness. Considerable uncertainty was
prepaid envelope. Survey participants were
also found on whether an unqualified audit
report indicated if management had broken into three groups, auditors, bankers
discharged its statutory duties. Based on and investors. Participants in the groups
these results, it was argued that the short- auditors and bankers were selected using
form report should be replaced by a long- systematic random sampling from
form report, providing users with more appropriate categories of the Singapore
information on the nature and purpose of an business listed telephone directory.
audit. Participants in the investors group were
A more recent study of the audit selected using systematic random sampling
expectation gap in Singapore was conducted from the Singapore alphabetic telephone
by Low et al. (1988), who surveyed a sample of directory for the general public participants,
auditors and financial analysts in Singapore and from appropriate categories of the
regarding their perceptions of the objectives Singapore business listed telephone
of company audits. Participants were directory for financial analysts' and
provided with a list of 13 potential objectives. stockbroker participants. A contact was
Significant differences (and potential established in Singapore where the subjects
expectation gaps) were found in the areas of could return their surveys. After the closing
[ 137 ]
Peter J. Best, date, the responses were then posted back to Table II
Sherrena Buckby and Australia for analysis. Occupational experience of respondents
Clarice Tan A total of 300 subjects were selected
Evidence of the audit Experience in current
expectation gap in Singapore randomly consisting of 100 subjects from
each of the three groups ± auditors, bankers occupation (years) Number Percentage
Managerial Auditing Journal
16/3 [2001] 134±144 and investors. The number of subjects was 1-5 37 38.1
limited to 300 in order to avoid excessive 6-10 21 21.6
postage costs. The subject group ``investors'' 11-15 3 3.1
included the general public (30), financial 16+ 36 37.1
analysts (35) and brokers (35). These parties Total 97 100.0
were grouped together as proxies for
investors. It was assumed that the majority The results from Table I indicate that an
of the general public in Singapore had overall response rate of 32.3 per cent was
shareholdings in a company as the Singapore received from the survey which is a
Government issues shares in Singapore creditable result for this type of data
Telecom to citizens in direct proportion to
collection method. The qualifications and
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Table I
Demographics of respondents
Responses Accounting Accounting
received experience qualifications
Subject group No. of surveys sent n % Yes No Yes No
Auditors 100 35 35 35 0 35 0
Bankers 100 26 26 20 6 13 13
Investors 100 36 36 21 15 21 15
Total 300 97 32.3 76 21 69 28
[ 138 ]
Peter J. Best, Table III
Sherrena Buckby and Responsibility statements
Clarice Tan
Evidence of the audit Mean responses
expectation gap in Singapore
Across
Managerial Auditing Journal
16/3 [2001] 134±144 Statement Auditors Bankers Investors groups
1. The auditor is responsible for detecting all fraud 5.200 3.346* 3.000* 3.886
2. The auditor is responsible for the soundness of the internal
control structure of the entity 5.200 4.346 3.972* 4.515
3. The auditor is responsible for maintaining accounting records 6.486 5.654* 5.444* 5.876
4. Management has responsibility for producing the financial
statements 2.171 2.500 2.528 2.392
5. The auditor is not responsible for preventing fraud 2.857 3.846* 4.222* 3.629
6. The auditor is unbiased and objective 1.629 1.654 2.389 1.918
7. The auditor does not exercise judgment in the selection of
audit procedures 6.114 5.769* 5.417* 5.763
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Table IV
Reliability statements
Mean responses
Across
Statement Auditors Bankers Investors groups
8. Users can have absolute assurance that the financial 3.000 3.000 2.861 2.949
statements contain no material misstatements
9. The auditor does not agree with the accounting policies used 6.143 5.500 5.139* 5.598
in the financial statements
10. The extent of assurances given by the auditor is clearly 3.057 2.923 3.250 3.093
indicated
11. The financial statements give a true and fair view 1.829 2.615* 2.083 2.134
12. The entity is free from fraud 4.9429 3.385* 3.750* 4.083
13. The extent of audit work performed is clearly communicated 4.086 3.692 3.639 3.814
Note: * Significantly different from auditors at p 0.05
Table V
Decision usefulness
Mean responses
Across
Statement Auditors Bankers Investors groups
14. The audited financial statements are not useful in monitoring 4.743 5.500 4.639* 4.908
the performance of the entity
15. The audited financial statements are not useful for making 4.714 5.154 4.611 4.794
decisions
16. The entity is well managed 3.514 3.577 3.086 3.375
Notes: * Significantly different between bankers and investors at p 0.05
details of the mean responses for each of was tested using the Kolmogorov-Smirnov
the respondent groups both within groups test. The results of these tests indicated
and across groups and by detailing the that, in the majority of cases, the distribution
results of the Mann-Whitney U-test for was not normal. Where significant
significant differences between the three differences were found between the three
respondent groups. The Mann-Whitney groups within these tables of results, it may
test was chosen because it could test be claimed that an audit expectation gap
differences in means of the two populations exists in Singapore. The extent of this gap
without having to test for normality of depends directly on the magnitude of these
distribution. The normality of distribution differences.
[ 139 ]
Peter J. Best, Table III provides details of the results of contrary to the findings of the current study
Sherrena Buckby and the mean responses concerning seven where evidence of an expectation gap was
Clarice Tan responsibility statements associated with the
Evidence of the audit found to exist in these first two areas, but not
expectation gap in Singapore use of audited financial statements. In this with regard to production of financial
Managerial Auditing Journal table, an audit expectation gap (indicated by statements. Schelluch (1996) also found
16/3 [2001] 134±144 significant differences) was detected between evidence of an expectation gap concerning
auditors and the other two respondent the auditor's ability to be unbiased and
groups (bankers and investors) in relation to objective, but this was not found in the
the auditor's responsibility for detection of current study. Low et al. (1988) indicate
fraud (statement 1), the auditor's previous evidence of an expectation gap
responsibility for prevention of fraud existing with regard to auditor's
(statement 5), the auditor's responsibility for responsibility for fraud prevention and
maintenance of accounting records detection.
(statement 3) and the auditor's exercise of Table IV provides details of the results of
judgment in the selection of audit procedures the mean responses concerning six
(statement 7). The results indicate that reliability statements associated with the use
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[ 142 ]
Peter J. Best, Appendix. Survey instrument
Sherrena Buckby and
Clarice Tan Section I
Evidence of the audit
expectation gap in Singapore Please tick your response.
Managerial Auditing Journal
16/3 [2001] 134±144 1 Do you have:
. Accounting qualifications: Yes ____ No ____
. Accounting experience: Yes ____ No ____
If yes:
1-5 years ____
6-10 years ____
11-15 years ____
Over 16 years ____
Section II
The following uses a seven point scale. One (1) being your answer closest to the statement on the left while
seven (7) being your answer closest to the statement on the right.
Example:
The auditor is responsible for guaranteeing
1 2 3 4 5 6 7 The auditor is not responsible for
the going concern of the company. guaranteeing the going concern of the
company.
The example answer above shows that you believe that the auditor is responsible for guaranteeing the going
concern of the company.
Responsibility factor
1 The auditor is responsible for detecting 1 2 3 4 5 6 7 The auditor is not responsible for
all fraud. detecting all fraud.
2 The auditor is responsible for the 1 2 3 4 5 6 7 Management is responsible for the
soundness of the internal control soundness of the internal control
structure of the entity. structure of the entity.
3 The auditor is responsible for 1 2 3 4 5 6 7 Management is responsible for
maintaining accounting records. maintaining accounting records.
4 Management has responsibility for 1 2 3 4 5 6 7 The auditor has responsibility for
producing the financial statements. producing the financial statements.
5 The auditor is not responsible for 1 2 3 4 5 6 7 The auditor is responsible for
preventing fraud. preventing fraud.
6 The auditor is unbiased and objective. 1 2 3 4 5 6 7 The auditor is biased and not
objective.
7 The auditor does not exercise judgment 1 2 3 4 5 6 7 The auditor exercises judgment in the
in the selection of auditor procedures. selection of audit procedures.
[ 143 ]
Peter J. Best, Reliability factor
Sherrena Buckby and
Clarice Tan 8 Users can have absolute assurance that 1 2 3 4 5 6 7 Users can have no assurance that
Evidence of the audit the financial statements contain no the financial statements contain no
expectation gap in Singapore material misstatements. material misstatements.
Managerial Auditing Journal 9 The auditor does not agree with the 1 2 3 4 5 6 7 The auditor agrees with the
16/3 [2001] 134±144
accounting policies used in the accounting policies used in the
financial statements. financial statements.
10 The extent of assurance given by the 1 2 3 4 5 6 7 The extent of the assurance given by
auditor is clearly indicated. the auditor is not clearly indicated.
11 The financial statements give a true 1 2 3 4 5 6 7 The financial statements do not give a
and fair view. true and fair view.
12 The entity is free from fraud. 1 2 3 4 5 6 7 The entity is not free from fraud.
13 The extent of audit work performed is 1 2 3 4 5 6 7 The extent of audit work performed is
clearly communicated. not clearly communicated.
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