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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/8491

Title: Audit expectation gap in Ghana (Case Study of Senior High Schools in Kumasi Metropolitan assembly, Ashanti region)
Authors: Ahmed, Iddrisu
Issue Date: 6-Apr-2016
Abstract: This study investigates audit expectation gap in public senior high schools in the Ashanti Region of Ghana. This follows a number of observation differences between the public‟s expectation of the auditors‟ roles and what the auditors actually do. Using a sample of 120 persons from 22 public senior high schools within the Kumasi metropolis and Cross Tabulation, it was discovered that there is a difference between the opinion of auditors and general public with respect to the statutory role of external auditors, duty of auditors, reliability on audit reports for decision making, and independence factors. The audit expectation gap is multi-faceted but consists mainly of misunderstanding of the external auditor‟s responsibilities by the users of audited financial statements. It is recommended that the public should be educated on the responsibilities of auditors, the extent to which they can rely on auditor‟s report and nature of audit services.
Description: A thesis Submitted to the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology (KNUST), in partial fulfillment of the requirement for the degree of Masters of Business Administration (Accounting- Option), 2015
URI: http://hdl.handle.net/123456789/8491
Appears in Collections:College of Arts and Social Sciences

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