1
Technical and Vocational University of Kermanshah Girls
2
Ermanshah Women's Technical Vocational University
Abstract
The present study investigates the factors affecting the reduction of expectations gap between auditors and users of audit reports regarding the concept of Materiality Level level. The research is a survey and the statistical sample was determined using Cochran's formula with unknown society. Finally, 164 questionnaires from auditors and 158 users were collected. Data were analyzed using two-sample t-test and Levon's test. The results show that there is a gap in expectations between the two groups regarding the concept of audit Materiality level and both auditors and reporters believe that factors such as the existence of guidelines and quantitative guidance for determining the level of importance, disclosure of the level of importance in audit reports, and training on Reducing the gap in expectations between auditors and users of reports on the concept of Materiality level is significant. So far, no internal research has been conducted specifically on the difference between auditors 'and users' expectations regarding the level of importance and factors affecting it.
fatahi,S. , parsa moghadam,S. S. and Kohzadi Tahne,A. (2023). Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level. Journal of Accounting and Management Vision, 6(81), 301-313.
MLA
fatahi,S. , , parsa moghadam,S. S. , and Kohzadi Tahne,A. . "Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level", Journal of Accounting and Management Vision, 6, 81, 2023, 301-313.
HARVARD
fatahi S., parsa moghadam S. S., Kohzadi Tahne A. (2023). 'Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level', Journal of Accounting and Management Vision, 6(81), pp. 301-313.
CHICAGO
S. fatahi, S. S. parsa moghadam and A. Kohzadi Tahne, "Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level," Journal of Accounting and Management Vision, 6 81 (2023): 301-313,
VANCOUVER
fatahi S., parsa moghadam S. S., Kohzadi Tahne A. Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level. Journal of Accounting and Management Vision, 2023; 6(81): 301-313.
