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1、外文文献翻译原文：Auditors'andInvestors'Perceptionsofthe"ExpectationGap"INTRODUCTIONIntheUnitedStates，theauditing"expectationgap"referstothedifferencebetween(1)whatthepublicandfinancialstatementusersbelievetheresponsibilitiesofauditorstobeand(2)whatauditorsbelievetheirresponsibilitiesare(AICPA1993,iii)
2、.Thisexpectationgapnotionisnotnew,andmighthaveoriginatedinthewellpublicizedpublichearingsconductedtodeterminehowthemassiveMcKesson&Robbinsfraud,exposedin1937,couldexistoverseveralyears.Additionalinvestigationsoftheaccountingprofessionandtheroleofpublicaccountantsinperformingauditsoccurredinthe
3、sixty-plusyearssincetheMcKesson&Robbinsscandal.SomeofthemorepublicizedinquiriesinvolvedSenatorLeeMetcalf(1970s),RepresentativeJohnMoss(1970s),RepresentativeJohnDingell(1980sand1990s),andtheU.S.GeneralAccountingOffice(GAO)(1990s).In1988,theAmericanInstituteofCertifiedPublicAccountant's(AICPA)Co
4、mmittee,theAuditingStandardsBoard(ASB),soughttoreducetheexpectationgapwithaseriesofStatementsonAuditingStandards(SASs),SASNo.53throughSASNo.61,collectivelyreferredtoasthe"expectationgap"SASs.OneattempttoassesstheefficacyofthisSASswasa1993AJCPA-sponsoredconference(AICPA1993)thatreviewedboththep
5、rogressoftheexpectationgapSASsandfutureissuesconfrontingtheASB.TheConferenceconcludedthatfurtherresearchontheexpectationgapSASswas"sorelyneeded"(AICPA1993,iv).Intheareaoffrauddetection,boththeAICPA(1996,7)andtheGAO(1996,75)concludedthattheexpectationgapstillexists;however,theydidnotofferanyemp
6、iricalevidencetothateffect.Giventhisbackground,thisstudysurveyspublicaccountantsandindividualinvestorstoobtaintheirperceptionsoftheextenttowhichanexpectationgapexistsinseveraldimensionsoftheattestfunction.Thisstudyextendspreviousresearchbydirectlycomparingtheperceptionsofauditpartnersandinvest
7、ors,andbyinvestigatingthewordingoftheauditopinionandcertaindimensionsoftheattestfunction.Wesurveyedinvestorsbecausetheyarethemainusersoffinancialstatementsandarethemostappropriatesubjectstoemployasrepresentativesofthepublicandfinancials
