Theme: Audit Expectation Gap "There is so called audit expectation gap, and it is associated with unreasonable expectations of users. They want all fraud found, and a guarantee that the company will continue forever! This is quite unreasonable and not what the audit is designed to do! Perhaps we could do more on these issues, but it would be more work, cost more, and I doubt whether the companies would be prepared to pay anyway" (Leung et al. 2011, p. 38).

Required: Critically evaluate the above statement with reference to the literature on audit expectation gap.