MENJEMBATANI FENOMENA EXPECTATION GAP: PEMAHAMAN PENGGUNA LAPORAN KEUANGAN DAN REFLEKSI DIRI AUDITOR
Abstract: The expectation gap
is a serious concern to the accounting profession. The objec- tive of this
research is to get a deep understanding about expectation gap phenomena between
public accountant (including auditor) and management. The research ques- tion
is how to figure out expectation gap phenomena between public accountant and
management. Based on the interactionalism symbolic theory of the expectation
gap phenomenon as one of the social object, public accountant understood as
something that is very common with regard to the implementation of the general
audit. According to management, auditor is symbolised as fraud detector and
reminder if management doing some mistakes in interpreting the rules and
standards. Based on the reality and facts relating to the audit agreement of
accounting firm, there are some assumptions that are categorised as the
expectation gap, such as understading the functions of au- dit, miss-interpretation
of auditor’s role, and lack understanding the meaning of fairly present
opinion.
Penulis: I.A Budhananda
Munidewi, I Dewa Ayu Eka Pertiwi
Kode Jurnal: jpakuntansidd160628
