Role of audit expectations gap between auditors and users of financial statements

Subject Areas :

M.A Aghaei ¹ (دانشیار دانشگاه تربیت مدرس)
نور الدین Mosazadeh abasi ² (دانشجوی کارشناسی ارشد حسابداری دانشگاه تربیت مدرس)
تورج Jahanara ³ (کارشناسی ارشد حسابداری دانشگاه تربیت مدرس)

Received: 2015-05-10 Accepted : 2015-05-10 Published : 2011-08-23

Keywords:

Abstract :

Survival and enrichment of auditing services requires appropriate and timely reaction against the expectations of society. Auditing profession by accepting more responsibility and expanding it’s role and strengthening public education about auditing roles and limitations can meet public needs and reduces expectation gap. The continuous growth of information users’ needs and their tendency to use financial statements for making economic decisions, planning and super visioning (monitoring) financial situation and performance of economic entity requires reduction of expectation gap. Research Hypothesis studied by the data collected questionnaire distributed among different users in 2008-2009, Results indicate that auditing education reduces expectation gap between independent auditors and users of financial statements.

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