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THE AUDIT EXPECTATION GAP IN NIGERIA
ABSTRACT
The purpose
of this study is to highlight factors contributing to the audit expectation gap
in Nigeria. The audit expectation gap is the difference in perception between
auditors and users of audited financial statements concerning the nature of
auditing. Unfortunately, there have been criticisms of the auditor by the
public from which opinions have emerged over the years due to business failure.
It seems the users have a different idea of what auditing should be. This is
what has led to the audit expectation gap. The factors contributing to this gap
that are of particular concern to the researcher in this study are uncertainty
about the responsibilities of external auditors, misunderstanding of audit
report messages, uncertainty about the extent to which audit reports may be
used in making investment decisions and independence of auditors. This study
adopts a survey research design. Even though the study covers the business
landscape of Nigeria, a sample size of four hundred (400) persons made up of
one hundred (100) each of auditors, accountants in business, bankers and
investors/stockbrokers was selected conveniently as time permitted from some
accounting firms, banks, investment houses and companies in Lagos and Ogun
States. The research instrument used was the questionnaire. The data collected
was analyzed using one-way Analysis of Variance (ANOVA) and Factor Analysis. It
was discovered that there is a statistically significant difference between the
opinion of auditors and audit beneficiaries in Nigeria with respect to the
statutory role of external auditors, reliability on audit reports for investment
decision making, nature and meaning of audit report messages scores and
independence scores. Factor analysis revealed that the audit expectation gap in
Nigeria is multi faceted but consists mainly of misunderstanding of the
external auditor’s responsibilities by the users of audited financial
statements. From the findings, we recommended that users should be educated on
the responsibilities of auditors, the extent to which they can rely on
auditor’s report and nature of audit services. Also, because auditors’
independence is crucial in maintaining public confidence in the profession, the
number of years an auditor can provide audit services to a particular client be
reduced and there should be limits on auditor’s provision of audit and
non-audit services at the same time to a particular client.
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