The Effect of Providing an External Auditors with Information Resulting from the Expectation of Income Tax Assessors on the Auditors' Perception of their Duties. (Experimental Study)

Mohammad. I. Nawaiseh


This study aims to investigate the effect of providing an external auditors with information resulting from the expectation of income tax assessors on the auditors' perception of their duties.

To achieve this aim, a sample study consisted of questionnaire was designed and circulated by hand to a sample of auditors and to a sample of income tax assessors and 60 questionnaires from both had been considered usable for the purpose of analysis. The study was carried out with reference to the International Auditing Standards, in addition to the law that organizes the profession of certified accounting no.73 for the year of 2003.

 Descriptive statistical techniques were used in analyzing the data and testing the hypothesis such as frequencies, percentages, standard deviation, means and paired - sample T- test.

The study was concluded with some recommendations of concern to the society of Jordanian Certified Public Accountants and auditors, these recommendations aimed at narrowing the gap between the auditors and the users of the audited financial statements.


Audit, Expectation Gap, Ignorance Gap, Performance Gap.

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