The expectation gap in auditing refers to the difference between:
APlanned and actual audit hours
BWhat the public believes auditors do and what auditors actually doCORRECT
CMateriality at planning and at completion
DInterim and final audit work
ICANAudit & AssuranceNature and Objectives of Assurance2023
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Why the answer is B, and why the others tempt you.
The expectation gap arises where users believe the auditor certifies accuracy, detects all fraud or guarantees solvency, none of which is the auditor's responsibility under the standards.
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