Examlex
Below are a number of potential areas where a gap between society's expectations of auditors and the perceived performance of auditors has been identified: I.compliance with laws and regulations.
II) the detection and reporting of earnings management and fraud.
III) ability to communicate different levels of assurance in the auditor's report.
Which combination of these has been identified as an expectations gap?
Humanism
An outlook or system of thought attaching prime importance to human rather than divine or supernatural matters, emphasizing common human needs and seeking rational ways of solving human problems.
Structuralism
An approach in psychology that seeks to understand the structure of the mind by analyzing the most basic components of thoughts and sensations.
Behaviourism
A theory of learning which states that all behaviors are acquired through conditioning, and it focuses on observable behaviors over internal events like thinking.
Psychoanalysis
A therapeutic approach and theory of psychopathology founded by Sigmund Freud, focusing on unconscious processes, early childhood experiences, and the exploration of dreams and fantasies.
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