| 1. | Materiality and expectation gap of audit
审计重要性与审计期望差距 |
| 2. | On management auditing to compensate investors ' expectation gap
基于管理审计的投资者期望差距弥合研究 |
| 3. | Breakout four : how to bridge the design expectation gap
分会场四：设计- -设计如何跨越理想和现实的鸿沟？ |
| 4. | Analysis of expectation gap in medical science and technology novelty search
医药卫生科技查新期望差距的分析 |
| 5. | Moreover , this dissertation also proposes an explorative approach to illustrate the interaction between qualitative factors and qualitative factors , and a explanation why the expectation gap arising from the difference of m
本章的讨论以fasb及iasc对重要性的正式定义为标竿，并将其视为“基本定义或概念”和“原始概念” 。 |
| 6. | Therefore , how to determine a proper trade - off line of materiality threshold to satisfy both the providers and users of accounting information is a critical subject in this research , because any failure will trigger the " expectation gap " , which may lead to a legal liability on providers of accounting information
然而，这条划分有限责任的重要性界线应当如何确定，才能同时满足会计信息供需双方的需要，是研究重要性判断时的主要课题。因为划分不当形成的“期望落差” ，可能给会计信息提供者带来法律责任。 |
| 7. | After the sources of the audit expectation gap being examined , namely , the deviation of the public understanding and the inability of auditing departments to live up to the expectation of the public , three measures are proposed to bridge the gap : firstly , to enhance the validity of audit market ; secondly , to consolidate audit theory ; thirdly , to keep strict control on the audit departments and improve auditor ' s professional discretion
摘要当人们研究了审计期望差距产生的根源，即公众认识偏差及审计行业的能力无法满足公众对审计的要求因素之后，就会提出缩小审计期望差距的措施：一要增强审计市场的有效性；二要完善审计理论体系；三要加强事务所约束机制，促使审计人员保持职业谨镇。 |
