The Expectation Gap Between the Work of the legal Auditor and the Users of Audit Reports
Keywords:
the agency relationship, legal audit, expectation gapAbstract
The legal auditor is at the middle of the agency relationship where the conflicts of interest related to the separation of ownership and management, its objective is certified sincerity, regularity and fair view of the accounts companies and organizations and to ensure the re/iability of disseminated accounting data. lt contributes to reducing the information asymmetry between managers on the one hand and shareholders or third party contractors on the other hand. However, the asymmetry of information thatlies between these two actors is nol erased complete/y (Si/dca et al , 1998). ln addition, a gap remains between the audit quality expected by users, and the work actua/ly produced by the auditor. As weil audit appears nol meet the expeclalions and needs of ils stakeholders. Then, a discrepancy exists between, on one side the roZes and practices of the legal auditor and, on the other side, perceptions and expectations of us ers of audit reports. This difference is called in Anglo- Saxon countries expectation gap. This article aims to examine this discrepancy, these causes, and haw to reduce il reasonably.
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JOURNAL OFFICIEL DE LA REPUBLIQUE ALGERIENNE n °42 du Il juillet 2010
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