Charles Osei-Assibey
Takoradi Technical University (TTU)
Email: coassibeyhl@gmail.com
Abstract
This research therefore sought to examine the perception of the public on audit expectation gap in the Sekondi Takoradi Metropolis. Descriptive research design was used. A sample size of 210 respondents was randomly sampled from the population. Data were collected using questionnaire. Data was processed using Statistical Package for Service Solutions (SPSS) version 22.0. Results were analysed using frequencies, tables and charts and correlation analysis was done to establish the relationship between audit expectation gap and perception of the public. The result showed that factors such as society’s failure to understand the duties and roles of auditors and society’s unreasonable expectations of auditors affected audit expectation gap. There was however a strong positive correlation between auditors’ responsibility in detection of error and fraud and audit expectation gap. It is recommended that the roles and duties of auditors should be clearly defined through education for society to have a clear understanding of the roles of external auditors.
Keywords: Public Perception, Audit Expectation Gap, Auditor Perception, Public Financial Administration, External Auditors Duties and Roles
