مدى إلتزام مراقبي الحسابات بأخلاقيات المهنة على تضييق فجوة التوقعات في بيئة المراجعة : دراسة نظرية

الملخص EN

The study aimed to identify the extent to which auditors professional ethics are committed to reduce the audit environment expectation gap through identifying the determinants of audit professional ethics and the rules of auditors professional conduct in accordance with local and international publications and to determine the impact of ethical commitment of auditors in the fulfilment of his responsibilities for detecting material misstatements in financial reports and his degree of compliance with the generally accepted auditing standards, and finally identifying the expectation gap in the audit environment and examining the impact of compliance with audit professional ethics on the audit environment expectation gap.