The gap between the auditors’ own perception of their duties and how they are set out in the Companies Act | |
The gap between the public perception of the role of company auditors and their statutory role and responsibilities | |
The gap between how the directors of a company perform their duties and how the general public expects them to perform | |
The gap between how the directors of a company perform their duties and how the shareholders expect them to perform |
What is meant by the expression ‘expectation gap’?