ABSTRACT:- This research aims at identifying the reasons for the difference between the financial auditor and what is expected of him by the users of the results of his work or the community while preserving the assets of audit work in terms of economic, financial, accounting, legal and administrative. The researchers adopted on books, scientific journals and previous studies in order to achieve the theoretical side. A questionnaire was used to collect data and information for the formulation of research results. The research found that the reasons for this gap and this lack is the lack of clarity of the role of references and confusion between concepts, such as confusion between management and auditing in particular and shortcomings in the qualification of references and shortcomings in the role of organizations professional related. In general, the results of the research indicate that the practical and practical preparation of the auditor and ensuring its independence and transparency and the follow-up of the relevant organizations to develop it and its role in the organizations or accounting institutions will lead to a satisfactory convergence between the auditor and reasonable expectations of the users of the reports or financial statements. The auditor’s ultimate objective is to ensure the correctness and integrity of the documentation and recording of the financial statements.

Keywords: analytical, methods, narrowing, expectations, gap, Auditing.