A significant number of the concepts and processes we examined during the unit raised concerns around the audit expectation gap (see Porter, 1993)

A significant number of the concepts and processes we examined during the unit raised concerns around the audit expectation gap (see Porter, 1993).

In a 2018 discussion series, KPMG focused on the need for better communication by auditors with stakeholders and users as being an important component in reducing the scope of the expectation gap. In their report, KPMG (2018) stated:

'Better and more communication about what matters to our stakeholders is one of the ways in which the audit profession can improve its relevance and restore trust'.