COMMENTARY on Current Developments.
评论了1987-1988年间为缩小审计期望差距而采取的举措，并指出美国议员Dingell和Wyden可能推动新的立法，要求审计师在举报和内部控制报告方面加强责任。
Abstract Many of the initiatives started over three years ago to help close the "expectation gap" came to fruition during 1987 and 1988. The big question that remains is whether Representatives Dingell and Wyden view the results of these initiatives as adequate to address their concerns. As we noted earlier, they have already indicated they are not happy with certain of the private-sector and SEC responses in the area of auditor "whistle blowing' and public reporting on internal controls, and new legislation in these areas is likely to be introduced. At the moment, it does not appear that lawmakers will take issue with other aspects of these initiatives, at least until their results are better known. Thus, changes in the corporate reporting system are likely to continue to evolve over the next few years. However, Representatives Dingell and Wyden will continue to watch the developments closely, so the private sector will not have forever to "get its house in order."