Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap

Bruno José Machado de Almeida


The development of the audit process is underpinned by a set of concepts that are not generally understood by the users of financial information or by the generality of investors. An audit is developed based on an accounting platform whose abstract or formal object consists of a set of conventions, principles and standards that can give rise to what is called an accounting gap. An audit is also grounded on concepts of risk and materiality which, although considered audit anchors, are not perceived or understood by the general public and thus can give rise to an expectation gap. In addition, a credibility gap can occur, given the degree of judgment implicit in any accounting model: accounting principles and standards determine what should or should not be recognized. Equally present is the gap that exists between reasonable assurance and absolute assurance and the gap with respect to auditor performance. Analysing the concept and meaning of these terms is the main objective of this paper. Based on the model of Blumer, the methodology emphasizes symbolic interactionism, suggesting that, in society, every professional space interprets in a unique way the concepts and symbols used in the communication process. Our study suggests that  concepts are fundamental tools used in social practice for observing and representing the real world, and for acting and working in it.


Accounting gap; Remoteness gap; Risco; Auditoria; Materialidade.



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