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The objectives of this research are to analyze the perception of auditors and users of financial statements about auditor’s attributes, auditing report, and financial report; to study the guidelines of gap reduction regarding expectation among the users of financial statements on auditing; to analyze the differences of expectations between auditors and users of the financial statements on the auditing; and to analyze the expectations of auditors and users of financial statements that affect auditor’s attributes, auditing report, and financial report. The sample consisted of 1,037 auditors, business executives and bank credit departments’ officers. Data were collected using a questionnaire, and were analyzed using percentage, mean, standard deviation and analysis of variance, as well as the analysis of multinomial logistic regression: MLR analysis for hypothesis testing.
The research found that the expectations on the auditing were significantly different at the level of 0.05 among 1) auditors, establishments, and bank credit departments’ officers, 2) auditors and establishments, 3) auditors and bank credit departments’ officers, and 4) bank credit departments’ officers and establishments. In addition, it was found that the expectations towards the auditing of the establishment auditors and the bank credit department does not affect the characteristics of the auditor, auditing report, and financial report.
Finally, reduction of the audit expectation gap, users of all financial statements must understand the auditor's role and their duties as well as raise the standards for the operating control of the auditors in the auditing standards.
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