Factors Affecting Expectation Gap Auditors and financial Statements Users

"The difference between what the users of financial statements interpreted of duty and responsibility of auditing is different from what auditor believes with those of his responsibility" is mentioned as the expectation gap between the auditors and the users of financial statements. Several factors in formation of the expectation gap are involved. At present research, it is considered the effect of some of these factors, including the duality of Accounting standards and laws and regulations, different lateral services by auditors. For collecting data for this research, it is used questionnaire on a scale of Likert spectrum and to evaluate the hypothesis, Mann – Whitney U, t Student, Kolmogorov – Smirnov test, have been used. Statistics research society is consisting of two groups; the users of financial statements include investors and auditors that are official members of the Iranian Association of  Certified Public Accountants. The results showed that there is expectation gap between auditors and users of financial statements because of the duality of Accounting standards and country laws and regulations, presenting services to employer by auditing institutions. Also in the study of respondents view, the results of the research show that there is significant difference between the views of auditors and financial statements users (between groups) and there is no significant difference between financial statements users (within group).