audit expectation gap

audit expectation gap
ауд. завышенные ожидания от аудита* (разрыв между ролью аудитора по мнению самого аудитора и ожиданиями пользователей финансовой отчетности; напр., когда пользователи надеются, что аудитор выявит все случаи мошенничества, тогда как аудитор намерен выявить только те случаи, которые предусмотрены аудиторскими стандартами, т. е. когда пользователи рассчитывают на большее, чем позволяют ограничения аудиторской деятельности, или когда пользователи рационально оценивают возможности аудиторской проверки, но аудитор не справляется с работой в полной мере)
Syn:

Англо-русский экономический словарь.

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