$12.($LO $8)$ The audit expectation gap occurs when:

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$1.$ auditors perform their duties appropriately and satisfy users$$ demands.

$2.$ user beliefs do not align with what professional standards and regulations expect of auditors.

$3.$ inspections of audits ensure that auditing standards have been applied correctly and the standards are at the level that satisfy users$$ demands.

$4.$ the public is well educated about auditing.