Nadhim Shaalan Jabbar
Due to the exposure of the audit profession to many criticisms from the financial community and the lack of services provided by the result, resulting in a gap between the expectations of the financial community and the profession of review, it became an imperative for the profession to take into account the requirements of the financial community to reduce the expectations gap in order to avoid criticisms about the quality and credibility of its job. The cooperation and coordination between the internal auditor and the external auditor is still limited by many determinants. The management is unaware of the procedures of internal auditing and external auditing, which led to the identification of communication and cooperation between them. Cooperation is cautious due to the prevalent view that the external auditor seeks to correct errors and thus expose them to accountability.Based on what has just been mentioned,the problem of the study is centered on the following question: Does the integration of internal audit and external audit improves the quality of audit performance and narrow the expectation gap to a minimum? The present study aims to find the relationship between the integration of audit and the quality of audit performance and its impact on the expectations gap, which is an exploratory study in the Iraqi accounting environment on a sample of Iraqi companies listed in the Iraqi market for securities and external auditors who audit the accounts of these companies and the internal audit staff of these companies and academics in some Iraqi universities in the field of accounting and auditing, through the questionnaire prepared for this purpose and analyzed data using Structural Equations Modeling method (SEM) and the LISREL program to test the hypotheses.