Abstract
Abstract The current research aims at identifying the features of the gap expectations of auditing happened between the parties benefited from the information submitted by external auditors. The practical performance was also taken according to the requirements of professional standards, ethical and legal responsibilities. The research sought to the main causes of the gap and the factors that contribute to reduction in an environment Kurdistan Region of Iraq. In this context, the topic has been treated within the theoretical framework of interpreting the variables. Questionnaire has been formed to obtain field aspect data through the statistical analysis, in order to demonstrate the features of the nature and magnitude of the gap in the region. It is highlighted the reasons contributed to the gap existence, in order to map out the resolutions of reduction. On this basis, the research set in conclusions to prove the validity of the hypotheses. .
