العوامل المؤثرة على تضييق فجوة التوقعات في التدقيق : وجهات نظر مدققي الحسابات الخارجيين و المستثمرين في الأردن

الملخص EN

This research aims to identify the factors that contribute to narrow the expectations gap in auditing from the perspectives of both auditors and investors in Jordan.

To achieve these objectives, a questionnaire was developed and distributed to a sample of Jordanian external auditors and Investors.

Descriptive statistics, one sample T- test, and two independent samples T- test were used.

The study concludes that educating the users of financial statements about auditors, duties and responsibilities, developing auditing standards, and enhancing the performance and the skills of auditors, as well as the promoting independence plays a major role in narrowing the audit expectations gap from the perspective of auditors and investors.

It also shows that there are significant differences between auditors and investors regarding the contribution of the shareholders education process and enhancing the performance of auditors in narrowing the expectations gap.

while there are no significant differences between their views about the contribution of Auditing Standards development in narrowing the gap.

Based on those results, this study comes out with a set of important recommendations that contribute to narrow the expectations gap.