Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective
从批判视角探讨审计从传统向数字化转型如何影响审计期望差距，发现数字化可能促使审计行业从防御性教育转向建设性工具使用，从而缩小期望差距并提升审计质量。
SYNOPSIS This study examines how a paradigm shift from traditional to digital audits could affect the audit expectation gap. It uncovers possible new areas of the expectation gap and threats and challenges resulting from this paradigm shift. The findings suggest that audit digitalization will result in the audit profession transitioning from the defensive approach of educating users on auditors’ duties to a constructive approach of using digital tools to perform some of the duties that users expect of auditors. Specifically, digital technologies have the potential to enhance internal controls and facilitate fraud prevention and detection, thus narrowing the expectation gap in relation to these critical issues. It may further accelerate the elimination of future challenges and threats and the narrowing of future expectation gaps. The potential benefits of switching to the constructive approach are lower costs for audit firms, enhanced audit quality, and improved client perceptions of auditors.