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Reports a study in 1996 of the audit expectation gap in Singapore. The main aims were to measure the level and nature of expectation gap in the 1990s and compare with the results of Schelluch, Low and Low et al.. The motivation for performing this research in Singapore was due to lack of research on this issue in recent years and Singapore’s status as one of the “dragon countries”. The research method adopted is a replication of a study by Schelluch. The results found evidence of a wide audit expectation gap in Singapore in the areas of auditor responsibility for fraud prevention and detection, maintenance of accounting records, freedom of the entity from fraud, and auditor judgment in the selection of audit procedures. The results strongly support the adoption of the long‐form audit report in Singapore if Singaporean professionals are serious about reducing the expectation gap and improving decision making by financial statement users.

We hope that our Conference Report Number of The Library World will give our readers as much pleasure as the many communications we have received assure us our last issue did. The record of the proceedings at Norwich appears on other pages; here we need only say that the conference will be remembered as one of the most delightful and stimulating in a long list of delightful and stimulating conferences. Everything went smoothly from beginning to end with that absence of obvious effort which is a certain sign that immense effort has gone to the organisation. We expected much from Norwich, and we received it. The tributes paid to the Local Committee and the special references to the enthusiasm and devotion of Mr. Stephen and his able deputy, Mr. Charles Nowell, were blessed to give and we hope were blessed to receive. They were thoroughly deserved.