I will pick position B,The burden is on users to better understand the purpose and limitations of an audit. The audit expectation gap is such an important topic because it highlights why investors and the public often feel let down after big corporate scandals. Based on what Ive read, the expectation gap can be broken down into three parts: the knowledge gap, the performance gap, and the liability gap.The knowledge gap happens when users dont really understand what an audit involveslike the fact that auditors rely on sampling rather than checking every single transaction.The performance gap is about the difference between what people assume auditors are required to do (such as detect every instance of fraud) versus what auditing standards like GAAS actually demand.And the liability gap comes up when stakeholders misunderstand what auditors can legally be held responsible for.What makes this so tricky is that audits have built-in limitations. Auditors use judgment, and they can only provide reasonablenot absoluteassurance. This means that even a properly conducted audit may not uncover all irregularities. For example, inconclusive evidence could still lead to an incorrect assessment. That doesnt mean the auditor failed, but from the publics perspective, it often feels like they did.The best way to manage this gap is through clear communication. Engagement letters, education on auditor responsibilities, and transparency around what auditors can and cannot do are all practical steps. At the end of the day, no audit is error-free, but both auditors and users can play a role in narrowing the gap by aligning expectations with reality.