دراسة تحليلية لاثر تطوير المحتوى المعغلوماتي لتقرير مراجع الحسابات على تضييق فجوة توفعات المراجعة - دراسة ميدانية

نوع المستند : المقالة الأصلية

المؤلف

کلية التجارة - جامعة کفر الشيخ

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Abstract:- This research aims to link between compliance to the claims to improve the content of audit report and the minimization of audit expectation gap-especially that related to audit report to increase user’s satisfaction of audit report as a base of decision making,IFAC and AICPA give especial importance to audit report,these institutes issued many standards related to the forms and the content of audit report ,as well as – audit expectation gap is an important topic that the accounting literature handeld with- but the gap related to auditor report has’t been addressed .Also,this research aims to introduce some field results to prove the feasibility of these remediations of IAASB on audit report , that will happen through using a questionnaire to gather data and distribute it to users.Theresearcher saw- the main challengethat faces auditotr is to put areasonable expectation from users towards auditors(according professional standards),that –to benefit from expanded audit report that include key accounting matters that face auditor during his work .Finally ,the researcher recommend that we must adopt these modifications to minimize auditexpectat ion gap and so improve audit quality

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1- Commission on Auditor’s responsibilities(CAR),Cohen commission,”Report conclusions and recommendations”,New York,NY:AICPA,1978. 39 2-AICPA,”The expectation gapstandards:progress,Implementation issue,and research opportunities”,edited by D.Guys&A.winter,New York,AICPA,1993. 3- International Auditing and Assurance Standards Board(IAASB),”Reporting on audited financial statements:proposed new&revised International standards on Auditing(ISA),2013. 4-Sign,R.,”FRC Makes changes significant changes to audit report”,AccountingAge,june,2013,available:- www.accountancyage.com\aa\news.
6-Antonis Dioolas,”Closing expectation gap in audit “,May,2019,www.accaglobal.com\in\on.2210. 7- Mohammad Abdullah Fayed,”The investors reaction to the disclosure of key audit matters:Empirical evidence from Jordan”,International Business Research,Jan,2019.
9-Nicole Ratzinger,”Does considering key audit matters affect auditor judgement performance”,Jan,2017,SSRN electronic,journal 41 Doi:10.2139. 10-Ndukwe O.Dibia,”Expectation Gap and perception of financial reporting”,International journal of managerial studies and research,vol.3.Issue3,March,2015. 11-Dorota Dobija,”The audit information Gap in Poland”,Finance,Rynki Finansowe,2014. 12-Saeid Jabbarzadeh,”Analysis of audit expectationgap between users of audit reports and independent auditors about the features of independent auditors”,2012,www.Emerald.com. 1

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