Best, Peter J.; Buckby, Sherrena; Tan, Clarice - 2001
This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the … America. The main aims of the study were to measure the level and nature of audit expectation gap in existence in Singapore in … (1988) who argued that the short-form audit report should be replaced in Singapore by the long-form report to assist in …