دور معايير المراجعة في تضيق فجوة التوقعات في المراجعة : دراسة ميدانية على عينة من مكاتب المحاسبة و المراجعة السودانية في الفترة من (2013-2017م)‎

Abstract EN

The problem of the study was to identify the difficulties and problems facing the auditor by applying the audit standards that lead to narrowing the expectations gap in the audit, so the problem of the study raises the following questions: Is there a relationship between the decline in the professional performance of the external auditor and the emergence of the expectations gap in the audit? Does the commitment of the external auditor to the audit standards help in reducing the expectations gap in the audit? The study was concerned with the actual commitment of the external auditor to the auditing standards to benefit from them in developing the scientific practice of the audit.

The auditing standards have an effective role in ensuring the quality of the professional practice of the audit process.

With audit standards when changing work for the audit process, clarifying the relationship between the decline in the actual performance of the external auditor and the expectations gap in the audit The study relied on the descriptive and analytical approach, both deductive, inductive and historical, the study sample covers a number of accounting and auditing offices in Khartoum for the period from 2013-2017 AD.

The study recommended several recommendations, including: the need for the external auditor’s commitment to increase the quality of his professional\ performance in order to reduce the expectations gap in the audit, the external auditor’s commitment to the audit standards for the purpose of achieving the efficiency and effectiveness of the performance of the audit process.