ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA, AUDITOR’S CONNECTION.
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ABSTRACT
This research set out to find out the auditor’s connection to audit expectation gap in Nigeria. Two hypotheses were formulated and tested in the course of this study. A survey design approach was adopted for the study .Out of a population of 23,324, 159 ICAN
MEMBERS were randomly selected. The t- test statistic and the Chi square were used to test the hypotheses of the study. The study found out, among others, that 24 out of the 29 methods on offer for bridging the audit expectation gap and articulated in the questionnaire were acceptable to members of ICAN. Consequent upon the findings, the following recommendations, among others, were made: ICAN should immediately commence the process of implementing some of the methods approved by its members and within its purview. Government should also create a macroeconomic and social environment that extols integrity.
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