Fraud Audit within the Scope of Independent Audit Practices Differences in Expectations

Maide Başekin


The difference between the expectations of the independent auditors in their duties and responsibilities and the expectations of the users of financial statements from the independent audit is referred to as the audit expectation gap in international databases. This concept, which brings important discussions on the independent audit activity, has been more frequently mentioned in the "responsibilities of the independent auditor regarding fraud". In independent audit activities, while detecting, preventing and reporting fraud has an important place in terms of financial statement users, it is included in the opinion that independent auditors, who are considered as a whole, are responsible. And the auditing profession faces significant challenges, especially with regard to the auditor's duties and responsibilities within the scope of fraud. Users of financial statements expect auditors to assume more responsibility for fraud than they can fulfill and accept. They expect auditors to assume more responsibility for fraud than is required by professional regulations and standards. The resulting expectation requests create a difference between the expectations of auditors and users of financial statements.


Independent Audit, Independent Auditor, Fraud Audit, Expectation Differences, POA, Independent Auditing Standards

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