Expectations Gap in Auditing and the Role of Professional Organizations in their limitation "A Field Study on the Professional Organizations in Saudi Arabia"

دكتورة, نجوى محمد بحرالدين; دكتور, الفضل الطيب; دكتورة, زهراء احمد اسماعيل

recherches économiques
Volume 19, Numéro 1, Pages 27-44
2024-07-15

Expectations Gap In Auditing And The Role Of Professional Organizations In Their Limitation "a Field Study On The Professional Organizations In Saudi Arabia"

Authors : دكتورة نجوى محمد بحرالدين . دكتور الفضل الطيب . دكتورة زهراء احمد اسماعيل .

Abstract

The research aimed to study and analyze the theoretical framework of "The Audit Expectations Gap" and identify the role of professional organizations in the Kingdom of Saudi Arabia in narrowing or limiting this gap. The result of the study was that there is a difference between the expectations of the users of financial statements and the actual performance provided by the auditors. "The Audit Expectations Gap" is not static (dynamic). The most important recommendation was the necessity to activate the role of professional organizations in the Kingdom of Saudi Arabia to develop and improve the performance efficiency and responsibilities of the auditors to meet the users' expectations of financial statements and to support their confidence in the audit profession to limit this.

Keywords

Audit Expectations Gap (AEG), Professional organizations, Users of financial statements

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Expectations Gap In Auditing And The Role Of Professional Organizations In Their Limitation "a Field Study On The Professional Organizations In Saudi Arabia"

Abstract

Keywords

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