أثر تبنى مداخل تعدد مراقبي الحسابات على فجوة توقعات جودة الأداء لعملية المراجعة : دراسة تطبيقية

الملخص EN

The main objective of this study is to test the effect of adopting the different approaches of multiple external auditors on both the actual and the perceived quality of the audit, consequently, the expected impact on the quality of audit performance expectation gap in the Egyptian environment.

To achieve this objective, an applied study was designed to test the statistical assumptions by using two samples from stock companies listed in the Egyptian Stock Exchange market from 2015 until 2019.

The actual quality of the audit process was expressed using two indicators; they are discretionary accruals and the accounting conservatism.

Also, the perceived quality of the audit process was expressed in the entity's value index.

The study concluded that the adoption of the joint audit approach has no significant effect on both the actual and perceived quality of the audit in the Egyptian environment, so the adoption of this approach did not play its expected role in reducing the quality of audit performance expectation gap, While the results showed that there is a positive effect of adopting of the double audit approach on both the actual and perceived quality of the audit in the Egyptian environment, Consequently, the positive effect of the double audit approach on the quality of audit performance expectation gap.