List of Articles آموزش حسابرسی

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  1 - Role of audit expectations gap between auditors and users of financial statements
  M.A Aghaei نور الدین Mosazadeh abasi تورج Jahanara
  Survival and enrichment of auditing services requires appropriate and timely reaction against the expectations of society. Auditing profession by accepting more responsibility and expanding it’s role and strengthening public education about auditing roles and limi More

  Survival and enrichment of auditing services requires appropriate and timely reaction against the expectations of society. Auditing profession by accepting more responsibility and expanding it’s role and strengthening public education about auditing roles and limitations can meet public needs and reduces expectation gap. The continuous growth of information users’ needs and their tendency to use financial statements for making economic decisions, planning and super visioning (monitoring) financial situation and performance of economic entity requires reduction of expectation gap. Research Hypothesis studied by the data collected questionnaire distributed among different users in 2008-2009, Results indicate that auditing education reduces expectation gap between independent auditors and users of financial statements. Manuscript profile