The present research aims to evaluate the role of tax audit in tax system and reduce the EXPECTATION GAP between auditors, legal entities and tax organization. Different indicators can be used to evaluate the role of auditing in the tax system. Here four dimensions have been used to determine audit EXPECTATION GAP which include consideration of accounting standards and tax regulations, time intervals between: assessing and issuing notice of assessment, notice of assessment and final assessment, final assessment and collection and enforcement. Statistical population of this research is legal entities of west Tehran tax offices who welcomed tax audit for over 5 consecutive years 2002-2006. Required information has been acquired by document mining method (real data on tax files). T-test and t-value has been used for testing research hypotheses. According to this research, tax auditing accelerates tax collection, reduces tax lags and enhances the quality of tax reports by taxpayers.

The present study systematically reviews previous studies and proposes an integrated framework for the audit EXPECTATION GAP. Using the meta-synthesis approach among 118 studies in different scientific databases, the scholar applied the seven step-by-step methods of Sandelowski et al. (2007) to analyze the results and findings of the previous scholars. Moreover, two Critical Appraisals Skills Program (CASP) and Kappa Index are used for quality control, Shanon Entropy is employed for code weighting, and the factors with decisive roles in the opening up GAP were identified. This study for the meta-synthesis of EXPECTATIONs GAP research proposes three separate classifications from the studies on this topic to provide a more detailed acquaintance with the literature on the audit EXPECTATION GAP, what, why, and how of AEG. It then provides a comprehensive conceptual framework for the EXPECTATIONs GAP. This framework includes five concepts (perceptual, knowledge, functional, standardization, and communication GAPs) and 44 detailed indices in the audit EXPECTATION GAP. According to the results, misunderstanding and too much public EXPECTATION, breaching independence in auditing, a complication of the auditor's role, and the self-regulatory process of the audit profession have gained maximum significance coefficients. This systematic literature review will be of interest to auditors, all stakeholders, professionals, and regulatory agencies, among other parties. Further, this AEG meta-synthesis may help understand misperceptions and determine how they differ across diverse stakeholders. Finally, a fresh yet more straightforward definition is generated as a result of the comprehensive and systematic review of the literature, adding novelty to the extant literature.

The purpose of this study is evaluating the EXPECTATION GAP among auditors and users in understanding the messages transmitted by Standard Audit Report(SAR). Usefulness of audit reports to users significantly related to their proper understanding of the audit objectives and constraints, as well as proper interpretation of the terms that used in the audit reports. In this regard and using research literature, tow micro and macro level of EXPECTATIONs defined. In the same way a questionnaire to evaluate the EXPECTATION GAP between the three groups of investors, creditors, auditors, have been prepared. The results of 196 questionnaires show that EXPECTATION GAP at micro and macro levels exist among different groups. However, in some macro-level issues such as the Usefulness of the auditor's report on investment decisions, freedom financial statements from fraud, going concern postulate and in some micro-level issues, we couldn’ t find any EXPECTATIONs GAP. The results also indicated that the EXPECTATIONs GAPs in most cases, could be reduced by education for users and change in auditing standards is not required.

Survival and enrichment of auditing services requires appropriate and timely reaction against the EXPECTATIONs of society. Auditing profession by accepting more responsibility and expanding it’s role and strengthening public education about auditing roles and limitations can meet public needs and reduces EXPECTATION GAP.The continuous growth of information users’ needs and their tendency to use financial statements for making economic decisions, planning and super visioning (monitoring) financial situation and performance of economic entity requires reduction of EXPECTATION GAP.Research Hypothesis studied by the data collected questionnaire distributed among different users in 2008-2009, Results indicate that auditing education reduces EXPECTATION GAP between independent auditors and users of financial statements.

Added value (doubled) of the auditing consists of two aspects: Controlling aspect and Creditability aspect. According to the creditability view, auditing adds the validity of information more because users can be sure that controlling factors are applied in reporting process and in improving the quality of information and so users and their uses of accounting information leads to full realization of the potential value of accounting information. Value of accounting information is finally subject to the use made of it, not of its preparation and reporting. In a few words, auditing decreases creditability problem resulting from of the conflict of interests. This research is dedicated to reviewing of EXPECTATION GAPs between auditors and users on attestation roles of independent auditors. In the questionnaires, we use certificated auditors and users of financial statements. Questionnaires are the primary instrument in data collection.