Which of the Following Best Describes the Audit Expectation Gap

Multiple Choice

Which of the following best describes the audit expectation gap?

A) Auditors are performing in a manner which is at variance with the beliefs and desires of others who are party to or interested in the audit.
B) The expectation that the primary focus of an audit is detecting fraud.
C) Audits are of a lower quality than shareholders expect given how much they cost.
D) The level of assurance provided by an audit should be "almost certain".