The Integration of Forensic Accounting and External Auditing for Reducing the Audit Expectation Gap An Analytical Study on a Sample of Iraqi Universities

Abstract

Abstract
The current study aims at identifying the complementary relationship
between forensic accounting and financial auditing to narrow the
expectation gap through using the statistical program SPSS to determine
the level of research variables and analysis of the results . The is research
used the electronic questionnaire method to determine the level of
dimensions represented by the independent variables (forensic accounting
and external auditing) and the dependent variable (expectations gap). The
following results have been found to get a significant and positive
correlations relationship between forensic accounting and the
expectations' gap, and a significant positive correlations relationship
between the financial audit and the expectations' gap, and a significant
correlation between forensic accounting and external auditing in the
expectations gap. Therefore, the study recommended that there is a need
to sensitize users about the role and duties of the traditional auditor in the
field of protection and disclosure of financial errors and fraud. This can
be achieved by identifying and adjusting the scope of auditors'
responsibility in order to absorb judicial accounting.