أهمية المحتوى المعلوماتي لتقرير التدقيق الخارجي في تقليص فجوة التوقعات

الملخص EN

The aim of this study is to clarify how the Information content of the external audit report works to reduce the gap between the users of the external audit report and the external auditor by explaining the information dimension of all the axes of the report resulting from the external audit, taking into consideration the latest amendments to ISA 700, also introduces the basic concepts of the expectations gap in the audit work, Finally we clarify how the informational content of the external report smaller the expectation gap.

The results of study showed that, the Information content of the external audit report with the last the amendments to ISA 700 Clearly Refers to management’s responsibilities, and auditor's responsibilities and duties, and nature, scope, and procedures of the audit, and therefore narrowing the audit expectations gap, and improved the audit communication to the Audit report users