审计期望差距：证据来自黎巴嫩【外文翻译】

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1、外文翻译原文Theauditexpectationgap:evidencefromLebanonMaterialSource:ManagerialAuditingJournalAuthor:YusufMunirSidaniIntroductionManyauthorshavediscussedthecontinuinggapbetweenwhattheusersoffinancialstatementsexpectfromtheauditingprofessionandwhattheauditorsdefineastheirroleintheassuranceprocess.Whilether

2、oleandresponsibilitiesoftheauditorshavebeenpassingthroughfundamentalchanges,especiallyafterthedebaclesofthelastfewyears,thereisevidencefromvariousstudiesthatsuchagapstillexists.Despitethefactthatauditresponsibilityhasbeendetailedinauditingstandardsandtheemergingrequirementsinsomecountries(e.g.Sarban

3、es-OxleyintheUSA),thegapdoesnotseemtobenarrowing.Theauditexpectationgaphasbeenexaminedinmanyregionsoftheworld,buttheextentofsuchagaphasnotbeeninvestigatedinmanyMiddle-Easterncountries,includingLebanon.Thisstudyattemptstoassesstheattitudesandperceptionsofaccountantsandnon-accountantsabouttheauditingp

4、rofessioninLebanon,therebyuncoveringthepossibleexistenceofanexpectationgap.Theexpectationgap–abriefbackgroundLiggio(1974)isconsideredtobethefirsttousetheterm“ExpectationGap”inauditingtorefertothedifferencebetweenlevelsofexpectedperformanceasunderstoodbytheauditorandasperceivedbyusersofthefinancialst

5、atements(KohandWoo,1998;SiddiquiandNasreen,2004).Yetthegaphaslongexistedbeforethetermwasused.EpsteinandGeiger(1994)contendedthattheexpectationgapimpactedtheaccountingprofessionfromtheveryearlydaysintheUSA.Likewise,HumphreyandTurley(1992)indicatedthatthehistoryoftheexpectationgapgoesbacktothestartofc

6、ompanyauditinginthenineteenthcentury.Morerecentstudieshaveshiftedfromjustassessingthecausesoftheexpectationgap,intoaddressingtheextentofitsexistenceandtheareaswhereitismostsevere.7Previousresearchstudieshavepresenteddifferentdefinitionsastowhatexactlyismeantbytheauditexpectationgap.GuyandSullivan(19

7、88)indicatethattheauditexpectationgapreferstothedifferencebetweenwhatthepublicbelievestobewithintheresponsibilitiesofauditorsandwhatauditorsthemselvesbelievetobewithintheirresponsibilities.Sikkaetal.(