The 'Expectation Gap'
　　A belief that auditors test 100% of transactions and balances：They test on a sample basis;
　　A belief that auditors are required to detect fraud;
　　Auditors are required to offer an opinion that the financial statements are free of material misstatement，which may be caused by fraud;
　　Auditors are responsible for preparing the financial statements：this is the responsibility of management.