Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory

The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory. The method of this Mixed research is based on the adaptation of theoretical foundations through the Critical Appraisal Skills Program( CASP), as well as Delphi analysis to confirm the indices, and finally, Rough analysis and gray theory in order to select the most important option among the five options of human resources strategies for the auditors working in The audit firms were. In this research, which was conducted in a one-year period, 10 associate professors in accounting and auditing were involved in various research steps. The results of the research showed that the stakeholders 'perceptual gap, functional gap, legal gap, organizational gap, individual gap and knowledge gap were considered as the most frequent in the research, which led to the creation of a gap between auditors' expectations. Among the 36 identified indicators of the components, 21 indicators were identified as Delphi-approved indicators, which were identified by the formation of decision matrix with the help of 4 participants of the research, the index of conflict of interest as the most important factor in The gap between auditors' expectations is highlighted, based on Rough's analysis. Also, based on gray theory analysis, human resource development strategies are considered as the most important priority for reducing the gap between auditors' expectations, which audit firms can use as a way to increase confidence in future human resource policies. And stakeholder confidence in the audit reports.