Bridging the expectations gap
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Denise Dickins; Julia L. Higgs
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Article
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2009
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John Wiley and Sons
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English
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## Abstract The term __expectations gap__ describes the difference between investors' ideas of a financial statement audit and what standards actually require. Despite many changes in auditing standards, investors still misunderstand the auditor's report. ยฉ 2009 Wiley Periodicals, Inc.