“…Research conducted in many developed and developing countries revealed the prevalence of audit reasonableness expectation gap regardless of the level of economic development, culture, and educational systems. For instances; in United States (Anderson, Maletta, & Wright, 1998;Frank, Jordan Lowe, & Smith, 2001;Jennings, Reckers, & Kneer, 1991), United Kingdom (Dewing & Russell, 2002;Christopher Humphrey, Moizer, & Turley, 1992;Christopher Humphrey, Moizer, & Turley, 1993;Manson & Zaman, 2001), Portugal (Enes, de Almeida, da Silva, Carvalho, & Simões, 2016), Australia (Monroe & Woodliff, 1993, 1994Schelluch & Gay, 2006), New Zealand (Porter et al, 2012), Singapore (Best, Buckby, & Tan, 2001; Chye Koh & Woo, 1998), China (Lin & Chen, 2004), Turkey (Köse & Erdogan, 2015), Malaysia (Azham, Ali, Teck Heang, Mohamad, & Ojo, 2008;Kasim & Hanafi, 2008;Md Ali, Lee, & Gloeck, 2009;Noghondari & Foong, 2013), Egypt (Dixon, Woodhead, & Sohliman, 2006), Nigeria (Adeyemi & Uadiale, 2011;Onulaka, 2014), Lebanon (Munir Sidani, 2007), Pakistan (Devi & Devi, 2014), and Bangladesh (Chowdhury, Innes, & Kouhy, 2005).…”