Audit expectation gap is not a new phenomenon in auditing literature. It somewhat gives a bad

reputation to external auditors. This paper addresses the nature and different dimensions of audit

expectation gap around the world...

The main objective of the study is identifying the major barriers of tourism development in

Shiraz, Iran. The results of the study reveal that there is a great gap between the expected

facilities and actual facilities from the view...

should not only provide an audit opinion, but also interpret the financial statements in such a manner that the user could evaluate whether to invest in the entity. There are also users who expect auditors to perform some of the audit procedures while...