أبعاد مشكلة فجوة التوقعات في بيئة التدقيق

Abstract EN

The Aim of the researcher during this paper is to clarify the nature of the expectation gap between auditors, financial statements users and auditing reports, then identifying the common causes and effects of this phenomenon, in order to provide possible solutions to reduce this gap, because the final disposal is impossible.

To achieve the objectives of the research, we refer to a literature research and empirical studies carried out in some developed and developing countries, to find out the results, and analyzing them, for develop a theoretical framework integrated of the expectation gap, summarizing its characteristics, to help determining the most effective methods and tools to address them, in any environment whatsoever.