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

Abstract

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