The Relationship Between the Auditor’s Tacit Knowledge and Reducing the Expectations Gap an Exploratory Study of the Opinions of a Sample of Federal Financial Supervisory Bureau Employees

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The Relationship Between the Auditor’s Tacit Knowledge and Reducing the Expectations Gap an Exploratory Study of the Opinions of a Sample of Federal Financial Supervisory Bureau Employees

Bassem Mohamed Merhej

Al-Muthanna University / College of Arts

Abstract

The research focuses on the study of the relationship between the implicit knowledge of the auditor and their dimensions (thinking, skill, experience) , and reducing the expectations gap, for a sample of the staff of the Federal Board of Supreme Audit, The research included two main hypotheses, The first of the correlation and the second of the relations between the influence of the search variables, a sample of 65 employees was selected at the board, the adoption of the questionnaire, which included (30) paragraph, the results were extracted using the Statistical Program SPSS, a number of results were achieved, the most important of which was the fact that the auditor was able to detect the mistakes that were made within the organization, as well as his ability to address the problems and find appropriate solutions, a number of recommendations related to the results of the analysis were formulated, the most important of which is to increase the independence and impartiality of the auditor by granting him full freedom in determining the sample of the test, collecting evidence

DOI:10.52113/6/2018-8-4/8-18

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