THE COMMITMENT OF AUDITOR WITH THE AUDIT STANDARDS TO REDUCE THE EXPECTATIONS GAP IN THE SUPERVISION (AN APPLIED STUDY ON A SAMPLE OF AUDITORS' OFFICES IN IRAQ)

Abstract

The study examined the auditor's compliance with the auditing standards to reduce the expectations gap in the control, through an applied study on a sample of the auditors' offices in Iraq, also its aim to test the relationship between the auditor's independence and his scientific and practical qualification and amount of professional care vocational and its ability to reduce the expectations gap in the control , The importance of the research in achieving the highest levels of the auditor's compliance when applying the general standards in practice to the control profession. It shows the positive impact in the area of the control work environment and works to develop it, stimulate performance, Mechanism in making investment decisions. The researchers used the descriptive approach to research and explained the effect of the auditor on the general criteria to reduce the expectations gap in the control. The study relied on the questionnaire. In order to solve the problem of the study, the researchers tested the following hypotheses: Is there a statistically significant relationship between the auditor's independence and his ability to limit the expectations gap In the control, and is there a statistically significant relationship between the scientific qualification and practical training of the auditor and his ability to reduce the expectations gap in the control, and is there a statistically significant relationship between the professional care of the auditor and his ability to reduce the gap Expectations in control.