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                                    جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 37 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةFirst: Industry 4.0, and the Audit Profession: Chapter twoDigital transformation and Audit Expectation Gap in the 4th Industrial revolution EraIn This chapter we will cover: 1. Industry 4.0, and the audit profession 2. The professional expectation gap concept and reasons 3. The main features of expectation gap 4. The quantitative expression of professional expectation gap 5. Narrowing audit expectation gap 6. The future of the audit profession in Egypt 7.The implication of Industry4.0 on audit expectation gap What is the Evolution of Industrial Revolutions through time?  Industry 1.0: marked by the replacement of man power by machines, developments in transportation and the increasinguse of metal  Industry 2.0: marked by use of electric power, the development and use of tools, such as telegraphs, telephones, radio and typewriters  Industry 3.0: marked by the invention and use of programmable machines in production, the use of computers and the Internet 
                                
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