مجالات مساهمة لجنة التدقيق في تضييق فجوة التوقعات : دراسة ميدانية على مدققي الحسابات في الضفة الغربية-فلسطين

Abstract EN

This study aimed to identify the areas of contribution audit committees to narrow the expectations gap from the standpoint of auditors, and to achieve the study objectives, study descriptive and analytical approach followed for its relevance to the nature of the study, where the questionnaire was designed as a tool to collect data from the study population comprised 47 items distributed on five areas, and after checking the validity and reliability, and distributed to accounts auditors practicing the profession in the West Bank and the number (194) auditor.

It was extracted averages, standard deviations, as the researcher used the t-test)) for independent samples, and the stability equation" Cronbach Alpha ‘"using statistical packages for the Social Sciences(SPSS.( The study results indicated that the supervision of audit committees on the agenda of both the internal and external auditors, financial reporting and control systems of internal control and assessment of the risk of fraud will contribute to lowering the expectations gap.

The study concluded that several recommendations, most importantly, the need for the Palestine Stock Exchange and the Capital Market Authority to pursue the availability of condition required of members of audit committees in order to ensure the exercise of its workaccording to the guide of those committees.

And monitor the performance of these committees by the Board of Directors, disclosure of the Audit Committee's report within the annual financial reports and the report of the external auditor.