expectations gap


expectations gap

Accounting dictionary. 2014.

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  • expectations gap — Discrepancies between the expectations of auditors and the expectations of *auditees, other parties interested in an audit, and public opinion. The term is normally used in the context of external auditing, and it tends to be painfully apparent… …   Auditor's dictionary

  • Consensus–expectations gap — A consensus–expectations gap is a gap between what a group of decision makers are expected to agree on, and what they are actually able to concur. The expression was first used by Asle Toje in the book The European Union as a small power :… …   Wikipedia

  • audit expectations gap — The gap between the role of an auditor, as perceived by the auditor, and the expectations of the users of financial statements. It may be subdivided into a gap in communications and a gap in performance. The communications gap is caused by public …   Accounting dictionary

  • Gap Connah's Quay F.C. — gap Connah s Quay Nomads Full name gap Connah s Quay Nomads Football Club Nickname(s) The Nomads Founded 1946 (as Connah s Quay Juniors) …   Wikipedia

  • gap — noun 1 space between things ADJECTIVE ▪ big, huge, large, wide ▪ narrow, small, tiny VERB + GAP ▪ …   Collocations dictionary

  • gap — asset liability gap 1) A measure of interest rate risk used in banking. It comprises the difference between rate sensitive assets (i. e. loans) and rate sensitive liabilities (i. e. deposits) within a particular range of repricing time periods.… …   Big dictionary of business and management

  • Gap Analysis — 1) The process through which a company compares its actual performance to its expected performance to determine whether it is meeting expectations and using its resources effectively. Gap analysis seeks to answer the questions where are we?… …   Investment dictionary

  • Achievement gap in the United States — An achievement gap refers to the observed disparity on a number of educational measures between the performance of groups of students, especially groups defined by gender, race/ethnicity, ability, and socioeconomic status. The achievement gap can …   Wikipedia

  • Adaptive expectations — In economics, adaptive expectations means that people form their expectations about what will happen in the future based on what has happened in the past. For example, if inflation has been higher than expected in the past, people would revise… …   Wikipedia

  • Center for Audit Quality — Infobox Company company name = The Center for Audit Quality company company type = Autonomous member funded non profit foundation = 2007 location = Washington, D.C., USA key people = Cynthia M. Fornelli, Executive Director homepage =… …   Wikipedia