دور معايير التدقيق الدولية في تقليص فجوة التوقعات

الملخص EN

This research aims at shedding light on the contribution of international auditing standards in reducing the expectations gap between auditors and users of financial statements.

We relied on the analytical descriptive approach in clarifying and understanding the nature of the expectations gap and the factors that contibute to reducing it by focusing on international auditing standards.

This research concludes that the international auditing standards has significantly contributed to redusing the expectations gap by providing guidance and clarifications on wich the auditors relied during theirwork, this standerds insist on the fact that the auditor's report is not a guarantee for the existence of the audited entity.