Question: Insert the missing phrase: Many problems are caused by differing perceptions by external audit and users of financial statements audited by the external auditors. This

Insert the missing phrase:

Many problems are caused by differing perceptions by external audit and users of financial statements audited by the external auditors. This is commonly known as the

‘‘ . . . . . . . . . . . . . . . . . . . . . . . . . ’’

a. management gap

b. expectations gap

c. generation gap

d. auditor’s gap

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