المعقول و الغير معقول في توقعات مستخدمي القوائم المالية من مراجع الحسابات : دراسة و اقتراح الحلول

Abstract EN

Always when a certain service is provided, there is an expectation from the parties benefiting from this service, as the provision of audit services by the auditor is offset by many expectations from the users of the financial statements, and this creates an expectation gap for us in the audit profession, but the auditor should not neglect these Expectations In order to be able to perform the audit process with the highest degree of professional competence and reach the greatest possible compatibility between his responsibilities and the expectations of the financial community, we try through our study to show what is reasonable and unreasonable for the expectations of users of financial statements, through a study of these expectations and in return providing a set of Solutions that would reduce this gap, as the study concluded that there are expectations that fall under the responsibilities of the auditor and unreasonable expectations due to the ignorance of some members of the financial community of the responsibilities of the auditor.