Jaz u očekivanjima od revizije finansijskih izvještaja
The expectation gap in the audit of financial statements
Author(s): Radenko JanjićSubject(s): Business Economy / Management, Financial Markets, Socio-Economic Research
Published by: Finrar d.o.o Banja Luka
Keywords: Expectation gap; financial statements audit; auditors; users of financial statements; audit expectations;
Summary/Abstract: This paper presents and investigates the issue of the expectation gap in the audit of financial statements between auditors and users of financial statements. The research was conducted through a survey questionnaire in the Republic of Srpska. The collected data were analyzed using descriptive analysis methods, statistical tests and effect size analysis. The results demonstrate a significant expectation gap between auditors and users, indicating that this phenomenon remains present and relevant. The research identifies the causes, consequences, and components of the gap, and provides recommendations for practical measures that could contribute to reducing the gap.
Journal: Financing - naučni časopis za ekonomiju
- Issue Year: 16/2025
- Issue No: 3
- Page Range: 43-57
- Page Count: 15
- Language: Bosnian, English
