Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/853 |
Resumo: | The development of the audit process is underpinned by a set of concepts that are not generally understood by the users of financial information or by the generality of investors. An audit is developed based on an accounting platform whose abstract or formal object consists of a set of conventions, principles and standards that can give rise to what is called an accounting gap. An audit is also grounded on concepts of risk and materiality which, although considered audit anchors, are not perceived or understood by the general public and thus can give rise to an expectation gap. In addition, a credibility gap can occur, given the degree of judgment implicit in any accounting model: accounting principles and standards determine what should or should not be recognized. Equally present is the gap that exists between reasonable assurance and absolute assurance and the gap with respect to auditor performance. Analysing the concept and meaning of these terms is the main objective of this paper. Based on the model of Blumer, the methodology emphasizes symbolic interactionism, suggesting that, in society, every professional space interprets in a unique way the concepts and symbols used in the communication process. Our study suggests that concepts are fundamental tools used in social practice for observing and representing the real world, and for acting and working in it. |
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Applying CSSI Methodology to the Interpretation of the Audit Expectation GapAccounting gapRemoteness gapRiscoAuditoriaMaterialidade.The development of the audit process is underpinned by a set of concepts that are not generally understood by the users of financial information or by the generality of investors. An audit is developed based on an accounting platform whose abstract or formal object consists of a set of conventions, principles and standards that can give rise to what is called an accounting gap. An audit is also grounded on concepts of risk and materiality which, although considered audit anchors, are not perceived or understood by the general public and thus can give rise to an expectation gap. In addition, a credibility gap can occur, given the degree of judgment implicit in any accounting model: accounting principles and standards determine what should or should not be recognized. Equally present is the gap that exists between reasonable assurance and absolute assurance and the gap with respect to auditor performance. Analysing the concept and meaning of these terms is the main objective of this paper. Based on the model of Blumer, the methodology emphasizes symbolic interactionism, suggesting that, in society, every professional space interprets in a unique way the concepts and symbols used in the communication process. Our study suggests that concepts are fundamental tools used in social practice for observing and representing the real world, and for acting and working in it.Contabilidade Gestão e Governança2016-09-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Pares, Artigosapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/85310.51341/1984-3925_2016v19n2a1Contabilidade Gestão e Governança; v. 19 n. 2 (2016); 168-1911984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporhttps://revistacgg.org/index.php/contabil/article/view/853/pdf_1Almeida, Bruno José Machado deinfo:eu-repo/semantics/openAccess2016-10-07T19:15:00Zoai:oai.jamg.cloud:article/853Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2016-10-07T19:15Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
title |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
spellingShingle |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap Almeida, Bruno José Machado de Accounting gap Remoteness gap Risco Auditoria Materialidade. |
title_short |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
title_full |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
title_fullStr |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
title_full_unstemmed |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
title_sort |
Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap |
author |
Almeida, Bruno José Machado de |
author_facet |
Almeida, Bruno José Machado de |
author_role |
author |
dc.contributor.author.fl_str_mv |
Almeida, Bruno José Machado de |
dc.subject.por.fl_str_mv |
Accounting gap Remoteness gap Risco Auditoria Materialidade. |
topic |
Accounting gap Remoteness gap Risco Auditoria Materialidade. |
description |
The development of the audit process is underpinned by a set of concepts that are not generally understood by the users of financial information or by the generality of investors. An audit is developed based on an accounting platform whose abstract or formal object consists of a set of conventions, principles and standards that can give rise to what is called an accounting gap. An audit is also grounded on concepts of risk and materiality which, although considered audit anchors, are not perceived or understood by the general public and thus can give rise to an expectation gap. In addition, a credibility gap can occur, given the degree of judgment implicit in any accounting model: accounting principles and standards determine what should or should not be recognized. Equally present is the gap that exists between reasonable assurance and absolute assurance and the gap with respect to auditor performance. Analysing the concept and meaning of these terms is the main objective of this paper. Based on the model of Blumer, the methodology emphasizes symbolic interactionism, suggesting that, in society, every professional space interprets in a unique way the concepts and symbols used in the communication process. Our study suggests that concepts are fundamental tools used in social practice for observing and representing the real world, and for acting and working in it. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-09-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares, Artigos |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/853 10.51341/1984-3925_2016v19n2a1 |
url |
https://revistacgg.org/index.php/contabil/article/view/853 |
identifier_str_mv |
10.51341/1984-3925_2016v19n2a1 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/853/pdf_1 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 19 n. 2 (2016); 168-191 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
_version_ |
1798315267595436032 |