Beklenti boşluğunun daraltılmasında Uluslararası Denetim Standardı 220'nin uygulanmasının rolü: Irak'taki denetçiler üzerine bir araştırma

The expectation gap in auditing refers to the difference between what the public and other stakeholders believe auditors are responsible for and what auditors actually do according to their professional standards. This gap can lead to misunderstandings and unrealistic expectations about the nature and scope of an auditor's duties. Negative aspects of the expectation gap include loss of trust in the auditing profession, increased scrutiny and criticism from the public, and potential legal repercussions for auditors if stakeholders feel misled or dissatisfied with the audit outcomes. One of the tools to mitigate this gap is the International Standard on Auditing (ISA) 220. ISA 220 is essentially a standard that focuses on the quality control for an audit of financial statements. It outlines the responsibilities of the audit engagement partner and emphasizes the importance of maintaining quality control procedures throughout the audit process. By adhering to ISA 220, auditors can ensure that they follow a consistent, high-quality approach to auditing, which helps in managing stakeholder expectations and reducing the expectation gap. This study aimed to elucidate the reasons behind the expectation gap in Iraq and to assess the role of compliance with the International Auditing Standard (ISA 220) in reducing this gap from the auditors' perspective. To achieve the study's objectives and test its hypothesis, a questionnaire with three sections was distributed to certified public accountants and auditors in Iraq. Out of 400 distributed questionnaires, 224 valid responses were analyzed using the Statistical Package for the Social Sciences (SPSS). The analysis revealed clear reasons for the expectation gap in Iraq's auditing environment, mainly due to deficiencies in local laws and legislation. Furthermore, the correlation coefficient and regression analysis indicated a significant positive relationship between adherence to ISA 220 and narrowing the expectation gap. This suggests that compliance with ISA 220 significantly impacts reducing the expectation gap and enhancing the auditing process. Key words: International auditing standard, expectations gap, adherence to standards.