Assessment Instructions
Conduct a literature review to identify current trends in research about the “audit expectation gap” in financial statement auditing. Your literature review does not have to identify every possible research trend in this area. You can choose to focus on one particular strand of research relating to the audit expectations gap if you have the literature to support your discussion. Alternately, you can discuss more than one trend with the support of your identified research articles.
Your literature review should contain from five to eight articles from academic (not professional body) journals. Your journal articles should include original research and not be published literature reviews or a synthesis of the literature.
You should review the Help with referencing and presentation book and your Pre–assignment access quiz prior to preparing this assignment.
Marking criteria
| Learning outcome
10 marks total |
HD = 10 – 8.5 marks | D= 8.5 – 7.5 marks | C= 7.5 – 6.5 marks | P= 6.5 – 5 marks | N = 5 marks |
| LO2) use a range of
cognitive, communica tion and research skills to investigate, analyse, synthesise and reflect critically on relevant concepts and professional decisions in auditing; |
Wellsupported definition/s and clear, critical explanation of the concept of the audit expectation gap
|
Wellsupported definition/s and clear, wellconsidered explanation of the concept of the audit expectation gap | Well-supported definition/s and
clear, thoughtful explanation of the concept of the audit expectation gap |
Adequate
definition/s and explanation of the concept of the audit expectation gap |
Inadequate definition/s or explanation of the concept of the audit expectation gap |
| 2 marks | |||||
| LO5) apply research
skills to undertake a critical literature review 8 marks |
Logically consistent selection of a set of 5-8 appropriate journal articles. Insig htful identification of a trend (or trends) in the published audit expectation gap related research. Criti cal analysis of the selected journal articles is carefully integrated to demonstrate a high level of understanding. | Logically consistent selection of a set of 5-8 appropriate journal articles. Well -considered identification of a trend (or trends) in the published audit expectat ion gap related research. Cri tical analysis of the selected journal articles is carefully integrated to demonstrate a
high level of understandin g. |
Logically consistent selection of a set of 5-8 appropriate journal articles. Thoug htful
identification of a trend (or trends) in the published audit expectation gap related research. Critic al analysis of the selected journal articles is well integrated to demonstrate a sound level of understanding.
|
Cohesive selection of a set of 5-8 appropriate journal articles. Adeq uate identification
of a trend (or trends) in the published audit expectati on gap related research. Crit ical analysis of the selected journal articles is adequately integrated to demonstrate a fundamental understanding . |
Selection of 5-8 journal articles lacks cohesion and/or the articles do not meet the required specifications. Inad equate identification of a trend (or trends) in the published audit expectation gao related research. Inadequat e analysis of any appropriately selected journal articles. Discussion of appropriate journal articles is not integrated. |
