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1、外文文献翻译原文：ReducingtheExpectationGapAuditingisincreasinglydifficultandchallenging,withnewrulesandregulationsencouraging,ifnotrequiring,auditorstoenhancetheireffortstodetectfraudduringanaudit.Unfortunately,theserulesandregulationscontaintermslike"reasonable,""material,""profes
2、sionalskepticism,"and"brainstorming,"whosemeaningsvaryinthemindsofdifferentauditors.The"expectationgap"reflectsaperceiveddifferencebetweenwhatoneisexpectedtoaccomplishbyothersandwhatonepersonallybelieveshemustaccomplish.Forexample,theairlineindustrynowexpectsasignificantpor
3、tionofflightstobedelayedduringthebusysummermonths.Passengersdonotsubscribetothissamebelief,sowhentheirflightsaredelayed,thisexposesanexpectationgap.Auditorsfacesimilarchallengeswhenitcomestodetectingfraudinanaudit.Inmanyinstances,theyarenotsurehowmucheffortmustbemadetouncov
4、erredflagsforfraud.Moreimportant,theydonotalwaystaketheappropriatestepstouncoverf-raudoncearedflagsurfacesduringanauditClients,judges,shareholders,andotherparties,however,expectauditorstotakestepstodetectfraudduringtheauditTheyareoftendispleasedwhenfraudgoesundetectedandisl
5、ateruncoveredbyatiporaccident.Theresultinginvestigationorfinancialstatementrestatementcreatesnegativeconsequencesforthecompanyanditsemployees.Thereasonsanauditormayfailtoidentifyredflagsduringanauditincludethefollowing:•Overrelianceonclientrepresentations;•Lackofawarenessor
6、recognitionofanobservableconditionindicatingfraud;•Lackofexperience;•Personalrelationshipswithclients;•Failuretobrainstormpotentialfraudschemesandscenarios;and•Adesire"nottoknow."Theexpectationgapisdrivenbytwovariables;theauditor'sabilitytodetectfraud,theauditor'seffortstod
7、etectfraud.Anauditormaypossesstheskillstodetectfraud,butmightchoosetotakeshortcutsordisregardobvioussignsofpotentialfraud.Or,anauditormightuseavarietyoftechniques,butlacktheexperiencetoeffectivelyuncoverredflagsbothscenarioswillbroadentheexpectationgap.Anauditormustdevelopt
8、herequisiteskillstodetectfraudandobtainsufficientknowledgeoftherulesandregulations
