The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.

Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality.

The method we used to collect our data was a guided telephone interview with 66 persons. The persons were the chairperson among the auditors and the social welfare boards. After analysing our data we found out that we can’t exactly say that there is an expectation gap but there are some signs.