Assignment Instruction

Refer to Key Finding 22 (pp.11-12) on The Treasury’s (2010) report on audit quality in Australia (available at: http://archive.treasury.gov.au/documents/1745/PDF/Audit_Quality_in_Australia.pdf ). By conducting a review of related academic and other relevant literature on the association between audit reporting and audit expectation gap, discuss whether expectation gap is associated with content and structure of the auditor’s report. Your discussion should clearly show your position on whether content, structure or other aspects of the audit report should be changed to minimize audit expectation gap.

Relevant Learning outcomes

This assignment relates to the following learning outcome (ULO):

LO5: Research contemporary themes within the business media regarding auditing and assurance to current auditing and assurance practice

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