Journal article

A revisitation of the "audit expectations gap": Judicial and practitioner views on the role of the auditor in late-Victorian England

EJ Teo, PE Cobbin

Accounting History | Published : 2005


This paper takes the contemporary audit expectations gap and seeks to establish its place in the commercial dynamics of late-Victorian England. The gap(s) in this paper relate to the views on audit-practice expectations as differentially articulated by the judiciary and audit practitioners. A paucity of codified guidelines on audit expectations either in statute or by the profession provided the ultimate imperative for consideration of expectations when the nascent profession was struggling to establish its place in the market. Through an extensive review of judicial decisions and the extant professional and academic literature, the paper demonstrates that a significant inconsistency of view..

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