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首页> 外文期刊>International Journal of Finance and Accounting >An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features in Auditing Process
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An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features in Auditing Process

机译：基于独立审计师和用户在审计过程中的角色和专业特征，对审计服务质量与审计服务质量之间的期望差距的调查

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摘要

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect expectations gap in providers and users of auditing services related to factors affecting on auditing quality. Effective factors studied in this regard are professional features including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPA’s) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality. While the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.
机译：在本研究中，我们使用影响审计服务质量的因素的分析框架，考虑了影响审计服务提供者和用户的预期差距的因素，以及影响审计质量的因素。在这方面研究的有效因素是专业特征，包括个人在审计过程中的专业角色（针对财务报表编制者的审计师），个人的专业经验，职业等级和审计公司的规模。第一个统计协会由在伊朗的审计组织和审计公司工作的注册会计师（CPA）组成，第二个统计协会由在德黑兰证券交易所组织的监督下运作的所有投资公司组成。根据研究结果，专业人士在审计过程中的角色作为独立的审计师或财务报表提供者，以及个人在影响审计质量的期望差距方面的专业经验均无效。审计公司的规模和质量受审计规制领域中个人期望差距的影响。

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