What does the term ‘expectation gap’ refer to in auditing?

1. A Option A: The gap between how the directors of a company perform their duties and how the shareholders expect them to perform
2. B Option B: The gap between the auditors' own perception of their duties and how they are set out in the Companies Act
3. C Option C: The gap between the public perception of the role of company auditors and their statutory role and responsibilities
4. D Option D: The gap between how the directors of a company perform their duties and how the general public expects them to perform

Answer checked 11 October 2026 · How we write and check questions