Analysis of Audit Expectation Gap Between Users of Audit Reports and Independent Auditors about the Features of Independent Auditors

There is a gap between what society expects of the performance of independentauditors and what they are doing which is called “expectations gap”. The study triesto identify the following gaps between users of audit reports and independent auditorsabout the features of independent auditors and offering a solution to reduce this gap.For this purpose, a main theory is chosen and intended features of independent auditorswill play the role of minor, original hypotheses. This research was performed throughsending questionnaire to the independent auditors and users (stockholders and managers)and has been possible by using Kruskal-Wallis test, Analysis of Variance (ANOVA) andDuncan. The results of the theory indicate that there is significant different between userof audit reports and independent auditors about the features of independent auditors.