an effective audit committee can help to close the expectation gap between management and the public, and enhance the independence of the external auditor.
有效的审计委员会制度不仅能缩小上市公司与管理当局之间的期望差距,还可以提高审计人员的独立性。
the audit expectation gap arised from the emergence of the social audit, having different size and manifestations in the different stages of social development.
审计期望差距伴随着审计的产生而产生,并随社会发展呈现不同的变化态势和表现形式。
auditing expectation gap can be bridged on the basis of static description, dynamic analysis, macro-control and micro-control.
审计期望差距可以进行静态描述和动态分析,并从宏观和微观两个层面上进行控制。
because of the enlargement of expectation gap and limit of test methods, audit risk increases and promotes auditors to have a choice-admitting ar and a working based on ar.
期望差距的增加和测试本身固有的局限性等种种原因,诱使审计执业风险丛生。
the expectation gap between buyer and sellers are widening.