Philosophic Thoughts On Audit Expectation Gap

Today,expectation gap(EG)is a very important problem in audit professions,following the accidences of firm bankruptcy . CPA Firms and CPAs are sued continually,so the public will ask where CPAs' honesty is,and the users of audit reports always attribute this kind of result to CPAs' inadequate capability and independence, However,the public never study seriously who should be blamed for these and the real reasons. In the article, on the part of philosophy, firstly writer will analyse the relationships between audit qualify, audit request, audit risk and EG, applying to the rifeness relations. Secondly, through the idea of oppose consolidation, writer will explains the reasonable corns of EG, including the reasonable and unreasonable corn. Thirdly, from the point of human recongnizing law, writer will emphasize the external environment that has effects on EG. In order to stress the process that we accumulate to knowledge of the nature of EG, the external factors should not be ignorant. Finally, writer will list all kinds of measures to treat the EG from impossible aspects.