Resumen de Ethical Rules of the Audit Profession and the Role of Compliance in Narrowing the Expectations Gap between Auditors and Financial Statements Users
The aim of the study is to identify the ethical rules of the audit profession and the role of its commitment in narrowing the expectation gap from the point of view of auditors in Jordan. For the purposes of collecting information related to the subject of the study, the researcher used a questionnaire directed to a sample of 44 auditors all subjected to analysis, and the researcher used descriptive statistical methods, and tested (T-test) for a single sample to test hypotheses. One of the results of the study included the role of auditors to adhere to the ethical rules of the audit profession (integrity, propriety, independence, competence, due professional care, and confidentiality of information) and to a high degree in narrowing the expectation gap. The researcher provided a range of recommendations, the most important of which are: the need for supervisors and regulators of the audit profession to hold conferences, training courses, workshops and seminars with the aim of increasing communication, educating and sensitizing users of financial statements on the nature of the work and duties of auditors to reduce the expectation gap. The need to strengthen the auditors' commitment to audit standards in general and the ethics of the audit profession and the rules of professional conduct in particular through the development of scientific curricula and study plans in the accounting departments of Jordanian universities
