Importance Of Auditing Quality

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The Importance of Auditing Quality
Audit quality is critical for financial markets to function smoothly and importance of audit quality in the audit process outputs, represented by the auditors ' report, which a lot of external users relied upon in the decision-making quality, so the quality of the audit is a common interest to all users of the audit process , including references, companies and administrations, associations and institutions the organization of the profession and creditors. In addition to the above, the adoption of a system to control the quality of the audit can bring many advantages and features giving proper confirmation that the services performed by the auditors in offices audited, line with professional requirements and
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Audit expectations gap Commission (Cohen, 1978) concluded after studying continued four years to find out responsibilities of auditors that there are important expectations of the performance of auditors gap and expectations of users of financial statements about the performance of auditors and their responsibilities adversely affects auditing quality, and the Commission found that the responsibility lies with the auditors to reduce that gap.
Definitions: There are many definitions relevant on audit expectation gap but it revolves around one idea which is the difference or the difference between what he is doing or what can be done by auditors and what should be, or expected to be undertaken by auditors on the basis of society 's expectations required of them. (Aljaaidi, 2009). Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements, through considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish.
Porter (1993) carried out an empirical study of the audit expectation-performance gap and defined the expectations gap as the gap between society 's expectations of auditors and auditors ' performance, as perceived by
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• The focus of comparative analysis of audit expectation gap is attempted by considering accountants and auditors, the perceptions of society and auditors, investors and auditors (Salehi, 2011).

2.4. The structure of components the expectations gap in auditing
Some studies confirm that should blame for auditors because they not meeting users ' expectations. Auditors had long been asked to detect errors or frauds. To a large extent, the profession 's refusal of performing the fraud detection duties had fueled the 'expectation gap. and confirms that the 'expectation gap ' is an outcome of the contradiction of minimum government regulation and the profession 's self-regulation, especially, the profession 's over-protection of self-interest which has widened the 'expectation gap (Lin & Chen, 2004).
To knowledge of structure of the expectations gap components will help in reaching a correct understanding of the nature of the gap which helps to narrow it. But as researchers and scholars disagreed gap expectations of access to a specific concept for the gap expectations also differed in determining the structure of the components of the expectations gap

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