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Expectations Gap: US & Abroad


Percentage of financially knowledgeable persons surveyed who state that the Auditor is Obliged to Detect Fraud:

  • 85% in US
  • 75% in Ireland
  • 70% in England
  • 50% in Canada

- Research report by School of Accountancy, University of Pretoria in 1993

London Survey: Percentage of surveyed persons who have an Expectation of Auditors to Detect Fraud

  • 60% of the Directors of Large Companies surveyed
  • Greater than 50% of the Public surveyed

- Survey by Commercial Law Group in London