Accountancy Ethics in Auditing

Business Ethics, the Environment and Responsibility 1 (4):235-237 (1992)
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Abstract

To overcome the ‘expectation gap’ the auditor has to encourage the auditee to enter into a dialogue. The author is Professor of Accounting and Auditing at the University of St. Gallen, Switzerland, and Vice‐President of the American Accounting Association.

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10.1111/beer.1992.1.issue-4

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