Förändringen av förväntningsgapet mellan revisor och klient

Sammanfattning: The purpose of the thesis is to investigate how the expectation gap between auditors and clients has changed as several new regulations linked to audit have been implemented. We want this thesis to examine some of the newly implemented regulatory changes in audit, and whether these might have had an impact on the change of the expectation gap. We also want to gather statements from experts concerning the impact of the new regulations on the perception of audit and the auditor's role. We intend to capture clients’ and auditors’ perceptions of the expectation gap and the potential impact of regulatory frameworks on the expectation gap. The method used consists partly of a qualitative study based on semi-structured interviews with clients and auditors as well as a qualitative article-study.