أثر الالتزام بمعايير المراجعة على فجوة التوقعاث في المراجعة )دزاسة تحليلية تطبيقية(

Abstract

Abstract The research is about the impact of comply with auditing standards on auditing expectations gap, the problem of the research is the impact of auditing standards on auditing expectations gap on the following questions: 1. Is the disobey of applying auditing standards lead to increase auditing expectations gap? 2. Is the disability of auditing professional on covering the needs of financial statements users’ lead to increas the auditing expectations gap? 3. Is the auditor having ability to cover the needs of financial statements users? The study depends on the following hypotheses: 1. The disobeying of apply auditing standards lead to increase auditing expectations gap. 2. Disability of auditing professional on covering financial statements users’ needs. 3. The auditor can not cover all needs of financial statements users which lead to auditing expectation cap. The study depends on historical, descriptive and analysis methods on collecting and analyzing data. The results of the study: 1. The weakness of balance sheets users of knowing the responsibilities and duties of auditor is one reason of the reasons of auditing expectations gap. 2. Lake of professional ability and qualification of auditors lead to auditing expectations gap. 9 3. Depending on auditing can not give a chance to the auditor to cover all needs of balance sheets users. 4. The auditor can not do collective auditing from economic site which lead to auditing expectations gap. 5. Auditing expectations gap because of the unclear of auditors’ roles and their responsibilities on society. The recommendations: 1. The importance of scientific qualification and continuous work for the auditors until the auditing profession covers the needs of financial statements users. 2. The importance of making professional auditing organizations and auditing by spreading the awareness and auditing culture between the financial statements users’ and make them known about the objectives of auditing operation and the rules of auditor, his duties and responsibilities.