Background underlying this research is the expectation of users of financial statements of the roles and responsibilities of auditors who feels unfulfilled, while the auditors feel he has fulfilled the roles and responsibilities to the public users of professional services. Differences in expectations is called expectation gap. Actually, the roles and responsibilities of auditors is one) to detect and report errors and irregularities, especially to A. Background foul play (fraud), 2) avoid conflict and maintain the attitude of independence, 3) communicate to the users of financial reports more useful information about the nature and results uadit process, and provide early warning about the possibility of business failure, 4) find the act of unlawful client, 5) improve the quality of human resources and improve the effectiveness of the audit.
Date : 28 November