Skip main navigation

Reasonableness Gap

Find out more about reasonableness gap.

Reasonableness Gap

Reasonableness gap: The gap between what society expects the auditors to achieve and what they can be reasonably expected to accomplish.

  • Users unreasonable expectations regarding auditors’ responsibilities
  • Unreasonable expectations are those where the cost to the auditor of fulfilling the expected responsibility would outweigh any benefit attained by the user.


  1. Expecting an auditor to prepare the company’s financial statements is unreasonable because it compromises auditor independence (Porter et al., 2012).
  2. Expecting the auditor to provide a guarantee regarding the accuracy of financial statements or the financial condition of the company (Porter et al., 2012).
This article is from the free online

Accounting for Today’s Dynamic World

Created by
FutureLearn - Learning For Life

Our purpose is to transform access to education.

We offer a diverse selection of courses from leading universities and cultural institutions from around the world. These are delivered one step at a time, and are accessible on mobile, tablet and desktop, so you can fit learning around your life.

We believe learning should be an enjoyable, social experience, so our courses offer the opportunity to discuss what you’re learning with others as you go, helping you make fresh discoveries and form new ideas.
You can unlock new opportunities with unlimited access to hundreds of online short courses for a year by subscribing to our Unlimited package. Build your knowledge with top universities and organisations.

Learn more about how FutureLearn is transforming access to education