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Fraud, going concern, and the expectation gap

  • AASB Image

Jun 03, 2021

On June 3, 2021, the Auditing and Assurance Standards Board (AASB) released an article on how they are working to better understand the expectation gap between the perception of the auditor’s role and their responsibilities in a financial statement audit.

Although the external audit is only one element within the broader financial reporting ecosystem, the auditor’s role in audits of financial statements continues to receive heightened public attention.

Review the article to learn more about their outreach initiatives and watch a video excerpt on the AASB's website.

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