Analysis of Audit Expectation Gap Between Users of Audit Reports and Independent Auditors About the Features of Independent Auditors

IDifferences between what users expect from the auditor and what the auditor actually provides is often called the 'audit expectation gap'. The study tries to identify the gaps between users of audit reports and independent auditors about the features of independent auditors and offer a solution to reduce it. For this purpose, intended features of independent auditors will play the role of component for developed hypotheses. This research was performed through distributing questionnaire among the independent auditors and users (stockholders and managers). In addition, Kruskal-Wallis test, Analysis of Variance (ANOVA) and Tukey post hoc test were used to test hypotheses. The results of the study indicate that there is a significant different between users of audit reports and independent auditors about the features of independent auditors.