الفهرس 
المستخلص
مسببات فجوة التوقعات في المراجعةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aims to examine and analyze the expectations gap in auditing and ways to narrow branches of this main objective the following sub-goals: study and analysis of fraudulent accounting practices and its impact on the financial statements, identifying the role of references to narrow the expectations gap in the review, the impact of audit committees and industrial specialization in narrowing the gap expectations in the review, and to achieve the objectives of the study were followed descriptive approach based on the data collection and subjected to statistical processing and draw conclusions from them has been distributed to 384,217 the number of questionnaires and reached the total response rate of 68%.The study found that the audit environment contributes to the existence of the expectations gap by not clearly defining the role of the responsibilities of the auditor and reach an effective audit and inadequate self-control system for the auditing profession and deficiencies in the financial reports published and inadequate legislation and versions professional organization for the profession environment, also reached to the lack of a specific framework for the practice of fraudulent accounting but they vary from one company to another. The study recommends that due to the dynamic nature of the gap expectations and the difficulty of eliminating it altogether to use more than one factor can even narrowed them requiring companies listed on the stock market that they have to commission an effective review, the application of industrial specialization (professional) External Auditor, the constant field training for the auditors, improving perception users through the media, seminars, conferences, seminars and conferences that combine auditors and users of financial statements to discuss the problems of the profession and the possibilities of the development of the profession.