ICAB CL Assurance Practice Questions - ICAB CA Certificate Level Assurance (Bangladesh) Exam

An expectation gap in assurance arises when:

Users expect absolute certainty or fraud detection beyond what the engagement and standards deliver The practitioner and management agree on all accounting policies Working papers are filed electronically The engagement letter is signed before fieldwork

Correct Answer:

Users expect absolute certainty or fraud detection beyond what the engagement and standards deliver

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