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Ellul, Lauren; Scicluna, Alison
Public money & management, 05/2022, Letnik: 42, Številka: 4Journal Article
The authors looked at changes in the audit expectation gap (AEG) within the Maltese central government over six years (2012 to 2018). Some important discrepancies in expectations were found and this paper makes recommendations for change. The findings will be of value to public sector auditors, government departments and politicians and policy-makers in Malta, as well as in a number of other countries. For instance, the findings emphasise the importance of more education and awareness about the auditor's role and responsibilities in order to remove any over-expectations which the users might have. ABSTRACT This paper analyses the audit expectation gap (AEG) in the Maltese central government. Interviews were conducted with NAO Malta auditors and with users, while questionnaires were distributed to additional NAO Malta auditors and to members of parliament. The authors found some important gaps between NAO Malta and the users of its reports in terms of auditor's responsibility, materiality, fraud detection, audit reports and audit judgement. This paper contributes to the literature by identifying successful practices that have been implemented to reduce the AEG and proposing recommendations on how to further diminish the gap.
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Dostop do baze podatkov JCR je dovoljen samo uporabnikom iz Slovenije. Vaš trenutni IP-naslov ni na seznamu dovoljenih za dostop, zato je potrebna avtentikacija z ustreznim računom AAI.
Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
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Vir: Osebne bibliografije
in: SICRIS
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