Determinants of Audit Expectation Gap: Evidence from Kenya.

      Аннотация: Auditors are not super humans and hence may not be in a position to satisfy all the needs of stakeholders in an organization. Stakeholders sometimes have unreasonable expectations from the audit report and at other times auditors are just lazy to detect frauds. Audit expectation gap is a reality in many countries including Kenya and its reduction have proved to be an uphill task. Lets join our hands together as we explore the determinants of audit expectation gap as viewed by the author.

Ключевые слова: Kenya, Audit expectation gap, Auditor Efforts, Auditor Skills, Public Knowledge, User’s Needs