بررسي شكاف (فاصله) انتظارات بين حسابرسان مستقل و سرمايه‌گذاران نهادي در ارزيابي بندهاي گزارش حسابرسي

The expectation gap is the gap between the auditorsʹʹ actual standard of performance and the various public expectations of auditorsʹʹ performance (as opposed to their required standard of performance

اين پژوهش جز پژوهش‌هاي شبه تجربي و از نوع پس آزمون است و در آن به بررسي فاصله انتظارات بين حسابرسان مستقل و سرمايه گذاران نهادي در ارزيابي بندهاي گزارش حسابرسي پرداخته شده است. براي ‏جمع‌آوري داده‌‌ها از روش پيمايشي و از ابزار پرسشنامه استفاده شده است. روش نمونه گيري در اين پژوهش با توجه به ويژگي‌‌هاي جامعه آماري، نمونه گيري ‏تصادفي و روش حذف سيستماتيك مي باشد. براي آزمون فرضيه‌‌ها از آزمون مقايسه ميانگين‌‌هاي دو جامعه(T- Test) و آزمون تحليل واريانس(ANOVA) در سطح اطمينان 95 درصد استفاده شده است. نتايج آزمون فرضيه‌‌ها حاكي از آن است حسابرسان و سرمايه گذران نهادي درباره پيام‌‌هاي مندرج در گزارش حسابرسي راجع به موضوعات اعتبار يا كشف تقلب، فرايند حسابرسي و پيام‌‌هاي مندرج در گزارش حسابرسي راجع به معقولانه بودن معيار ارزيابي اطلاعات اختلاف نظر دارند..

The expectation gap is the gap between the auditorsʹ actual standard of performance and the various public expectations of auditorsʹ performance (as opposed to their required standard of performance). This research is a pseudo-experimental post-test research. Data are gathered in scaling method, with the use of questionnaires. The sampling method in this research is classified random, given the specifications of the statistical group. Samples were selected from among Independent auditors who are certificated independent auditors and Individual Investors that selected in companies accepted in Tehran Stock Exchange. The hypotheses of the research were tested in parametric statistical method, called t-test exam. To discover the effect of demographic information on the manner of replying the questions of the questionnaire and research hypothesis, two testes were used including the test for the comparison of the averages of two groups and that for the comparison of the averages of several groups. Results of the test provide that there are three main factor that why there are expectation gap between the auditorsʹ actual standard of performance and the financial managers ʹexpectations of auditorsʹ performance in evaluation of auditing report paragraphs. They are a) factors related to auditing process b) validity or Fraud discovery c ) reasonability of standard of evaluation