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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 42 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةThird: The Main Features of the Audit Expectation Gapb. The “deficient performance gap” – the gap between the auditors’ responsibilities expected to be performed according to existing professional standards and the perceived auditor performance. 3.What are the reasons of the audit expectation gap?Reasons of Audit expectation gap can be summarized in accordance with the audit expectation gap components as follows: Reasons of the reasonableness gap: (unreasonable expectations include over expectation of audit performance or standards or miscommunication of users ),  Users misunderstanding Users over expectations of auditor performance Users’ misinterpretation or lack of necessary knowledge about the auditing standards requirements Users’ unawareness of audit responsibilities and limitationsReasons of the performance gap: (reasonable expectation of auditor performance)  Auditors’ misunderstanding of the auditing standards requirements Non-audit service practicing by auditors Self and economic benefits of auditors Unqualified auditorReasons of the standards gap:  Lack of sufficient standards to fulfill stakeholders’ needs Insufficient existing standards regarding auditor responsibilities for detection of electronic fraud and illegal acts. Existing standards don’t convey the auditors’ responsibilities clearly. Expectation gap is a dynamic Not a Static gap. Because it is determined based on the continually changing demand and supply of audit services and professional audit responsibilities. Expectation gap represents the excessive demand (not an Excessive supply) for an audit service and professional responsibility.