The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq

Ahmed Imad Hassan Al- Dalo; İbrahim Çidem

doi:10.16951/trendbusecon.1621098

EN TR

The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq

Abstract

The International Standard on Auditing (ISA) 220 is one of the tools to mitigate the expectation gap in auditing. This standard outlines the auditor's responsibilities and explains the importance and necessity of complying with quality control procedures during the audit process. It can be stated that auditors conducting their audits in accordance with this standard will meet stakeholder expectations, maintain the expectation gap at a reasonable level, and demonstrate a quality audit approach. This study aims to evaluate the role of compliance with International Auditing Standard 220 from the perspective of auditors operating in Iraq in reducing the expectation gap in auditing. To this end, data were collected from certified public accountants and auditors in Iraq through a three-part questionnaire. Of the 433 questionnaires distributed, 224 valid responses were received. The analysis revealed a significant positive relationship between compliance with this standard and the reduction of the expectation gap. This result shows that compliance with ISA 220 has a significant impact on reducing the expectation gap in auditing and improving the audit process.

Keywords

Audit, International Auditing Standards, Expectations Gap

Ethical Statement

This study has been prepared in accordance with the rules of scientific research and publication ethics. Ethics Committee approval of the research was received by the decision of Tokat Gaziosmanpaşa University Social and Human Sciences Research Ethics Committee dated 16.04.2024 and numbered 07-34.

Denetimde Beklenti Boşluğunun Daraltılmasında UDS 220'nin Etkisi: Irak’taki Denetçiler Üzerine Bir Araştırma

Abstract

Uluslararası Denetim Standardı (UDS) 220, denetimdeki beklenti boşluğunu azaltmaya yönelik araçlardan biridir. Bu standartta denetçinin sorumluluklarını ana hatlarıyla ele alınmış ve denetim sürecinde kalite kontrol prosedürlerine uymanın önemi ve gerekliliği açıklanmıştır. Denetimlerini bu standarda göre yürüten denetçilerin, paydaş beklentilerini karşılayacağı, beklenti boşluğunu makul bir düzeyde tutacağı ve kaliteli bir denetim yaklaşımı gösterecekleri ifade edilebilir. Bu çalışmada, Irak'ta faaliyette bulunan denetçilerin bakış açısından Uluslararası Denetim Standardına 220'ye uyumun, denetimdeki beklenti boşluğunun azaltmadaki rolünün değerlendirilmesi amaçlanmıştır. Bu amaçla Irak'taki yeminli mali müşavirlerden ve denetçilerden üç bölümden oluşan bir anketle veri sağlanmıştır. Dağıtılan 433 anketten 224 geçerli geri dönüş alınmıştır. Yapılan analiz sonucunda bu standarda uyum ile beklenti boşluğunun azaltılması arasında anlamlı pozitif bir ilişki olduğu belirlenmiştir. Bu sonuç UDS 220'ye uyumun denetimde beklenti boşluğunun azaltılmasında ve denetim sürecinin iyileştirilmesinde önemli bir etkiye sahip olduğunu göstermiştir.

Keywords

Denetim, Uluslararası Denetim Standartları, Beklenti Boşluğu

Ethical Statement

Bu çalışma bilimsel araştırma ve yayın etiği kurallarına uygun olarak hazırlanmıştır. Araştırmanın Etik Kurul onayı Tokat Gaziosmanpaşa Üniversitesi Sosyal ve Beşeri Bilimler Araştırmaları Etik Kurul Kurulu 16.04.2024 tarihli ve 07-34 sayılı kararıyla alınmıştır

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Details

Primary Language

English

Subjects

Auditing and Accountability

Journal Section

Research Article

Authors

Ahmed Imad Hassan Al- Dalo
0009-0002-1756-0613
Iraq

İbrahim Çidem ^*
0000-0001-8017-2870
Türkiye

Publication Date

January 1, 2026

Submission Date

January 16, 2025

Acceptance Date

November 24, 2025

Published in Issue

Year 2026 Volume: 40 Number: 1

DOI

https://doi.org/10.16951/trendbusecon.1621098

IZ

https://izlik.org/JA63GG98MK

APA

Al- Dalo, A. I. H., & Çidem, İ. (2026). The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq. Trends in Business and Economics, 40(1), 60-72. https://doi.org/10.16951/trendbusecon.1621098

AMA

1.Al- Dalo AIH, Çidem İ. The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq. Trend Bus Econ. 2026;40(1):60-72. doi:10.16951/trendbusecon.1621098

Chicago

Al- Dalo, Ahmed Imad Hassan, and İbrahim Çidem. 2026. “The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq”. Trends in Business and Economics 40 (1): 60-72. https://doi.org/10.16951/trendbusecon.1621098.

EndNote

Al- Dalo AIH, Çidem İ (January 1, 2026) The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq. Trends in Business and Economics 40 1 60–72.

IEEE

[1]A. I. H. Al- Dalo and İ. Çidem, “The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq”, Trend Bus Econ, vol. 40, no. 1, pp. 60–72, Jan. 2026, doi: 10.16951/trendbusecon.1621098.

ISNAD

Al- Dalo, Ahmed Imad Hassan - Çidem, İbrahim. “The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq”. Trends in Business and Economics 40/1 (January 1, 2026): 60-72. https://doi.org/10.16951/trendbusecon.1621098.

JAMA

1.Al- Dalo AIH, Çidem İ. The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq. Trend Bus Econ. 2026;40:60–72.

MLA

Al- Dalo, Ahmed Imad Hassan, and İbrahim Çidem. “The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq”. Trends in Business and Economics, vol. 40, no. 1, Jan. 2026, pp. 60-72, doi:10.16951/trendbusecon.1621098.

Vancouver

1.Ahmed Imad Hassan Al- Dalo, İbrahim Çidem. The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq. Trend Bus Econ. 2026 Jan. 1;40(1):60-72. doi:10.16951/trendbusecon.1621098

Content of this journal is licensed under a Creative Commons Attribution 4.0 International License

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The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq

Abstract

Keywords

Ethical Statement

Denetimde Beklenti Boşluğunun Daraltılmasında UDS 220'nin Etkisi: Irak’taki Denetçiler Üzerine Bir Araştırma

Abstract

Keywords

Ethical Statement

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

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