الفهرس 
ملخص الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Communication Improvement as an Approach to Narrow the
Expectation Gap in Auditing: An Analytical and field study
Abstract
The study aimed to investigate the existence of expectation gap in
Yemeni audit environment, analysis its components and causes, and the
extent of the contribution of effective communication approach to narrow it.
A questionnaire has been designed and distributed to a sample of external
and internal auditors, financial managers, and investment and credit
employees in Yemeni banks. The data has bee gathered and analyzed using
relevant statistical methods.
The study concluded that the expectation gap does exist in Yemeni audit
environment. It includes reasonableness gap which contributed by 64% of
the total gap, and deficient standards gap which contributed by 23% of the
total gap. whereas, deficient performance gap contributed by 13% of the
total gap.
The results also revealed that the expectation gap is affected by some
factors. The most important factor is unfamiliarity with accounting and
auditing profession by financial statements users. Other factors are poor
qualification of the Auditor, ineffective communication in audit environment,
and law quality of audit performance.
The study also showed that the international audit report No. 700
enhanced the respondents’ understanding about the audit nature and limit,
auditors’ responsibilities, and the level of audited financial statements
assurance. In addition, the communication of the audit notes by the auditors
increases the efficiency of the audit performance and internal control;
therefore increases the reliability of the audited financial statements and
consequently contributes to narrow the expectation gap in audit.
Accordingly, the study recommended that the Yemeni audit authority
should adopt more than one approach to narrow the expectation gap. These
approaches include: auditors’ responsibilities development, auditor’s
independence support, audit quality enhancement, and improvement of the
internal and external communication of the audit profession.