فجوة التوقعات بين المجتمع المالي و مراجعي الحسابات القانونيين و طرق معالجة تضييق هذه الفجوة

الملخص EN

The expectations – Gap refers to the unsatisfactory of financial community about the work of auditors in relation with what expected from them.

This causes to hold up lawsuits at courts , specially in the United States of America, Great Britain and Canada in the last two decades of the twentieth century.

This Gap appears when the external auditor issuing an unqualified opinion on the financial statements and after that appearing material errors affecting the accounts, the company stops its business and will not continue as a going concern, there is a weakness on the internal control system, appearing Fraud and Errors, and illegal acts.

In addition to the suspicious of auditor's independence, the decrease of professional competence and low professional quality of performance for the auditor.

· The researcher perceives that the expectations – Gap faced a great importance from the researchers of auditing science specially in the last two decades from the twentieth century, because we cannot ignore this Gap, or claim that the expectations of the community is not correct, or the criticals to the profession is not fair.

As a result the efforts of researchers must proceed to study the factors which causes the existence of this Gap and to make suggestions and recommendations to narrow this Gap to the minimum possible limit because the elimination of the expectation Gap finally will not happen in the auditing process if it is impossible.