أثر تدعيم استقلال مراقب الحسابات على تضييق فجوة التوقعات في المراجعة " دراسة ميدانية "

Abstract

The main role of auditing is adding trust to the financial statments information which help it’s users to make wise financial and economic decisions. The economics and investments of advanced and developed countries have recessed and many cretizizes have addressed to auditing because of the local and international increasement of the financial and economical crises. So, these wide cretizizes express the exist difference between the financial statements users thoughts of auditors’ duties and responsibilities and between the auditors thoughts to these responsibilities, which leaded to appear the expectations gap in auditiing,This gap destabilized the trust between investors, other parts of the financial statements users and between the auditors. From this point, The independence role of auditor and his vital role in decreasing and shrinking the expectations gap in auditing. So, it’s important to support this independence through auditors’ performance in a way that achieve the profession efficiency, save the community benefits, respect community trust, show auditors’ commitment to independence and integrity and objectivity, and to apply job performance standards that identify the job behaviors and ethics.