الفهرس 
المراجعة المستمرة كأحد متطلبات بيئة الأعمال المعاصرة لتضييق فجوة التوقعاتيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to Knowing the role of continuous auditing in improving the quality of electronic financial reports to narrowing the expectations gap . Thus, the theoretical framework of the research was divided into two chapters dealing with Chapter One The concept, objectives, scope and stages of the continuous auditing , and to identify the continuous auditing methods and their requirements and difficulties in applying them, while clarifying the concept of the expectations gap and its causes . while Chapter Two dealt with The concept and characteristics of the electronic financial report and its relationship to the expectations gap, with clarification of the implications of the application of continuous auditing tasks to raise the quality of the electronic financial report, and the impact of the use of the continuous auditing in expanding the responsibility of the external auditor and improving communication with users of accounting information In addition to the theoretical framework of the research and to achieve the objectives, the researcher derived the main hypotheses of the research, which represent the conclusions and predictions of a testable counterpart in an attempt to answer the questions relating to the research problem . The study hypotheses are as follows:
There is a statistically significant relationship between the publication of electronic financial reports and the increased expectation gap .
There is a significant relationship between the application of the continuous auditing and the improvement of the quality of electronic financial reports.
There is a statistically significant relationship between raising the quality of electronic financial reports and between reducing the expectations gap.
There is a statistically significant relationship between the application of the continuous auditing , the expansion of the responsibility of the external auditor, and the improvement of communication with users of the financial statements, which leads to narrowing the expectations gapTo test the research hypotheses, the researcher in the third chapter conducted a field study on a random sample of 200 financial report authors in accountants in accounting and auditing offices, and Financial analysts as users of electronic financial reports , and the academics in some Egyptian trade colleges considering them as representing the intellectual and scientific side.
The researcher concluded from conducting a field study and testing the research hypotheses to the following results:
The validity of the first hypothesis proved that there is a statistically significant relationship between the publication of electronic financial reports and the increased expectation gap .
The validity of the first hypothesis proved that there is a statistically significant relationship between the application of the continuous auditing and the improvement of the quality of electronic financial reports.
The validity of the first hypothesis proved that there is a statistically significant relationship between raising the quality of electronic financial reports and between reducing the expectations gap.
The validity of the first hypothesis proved that there is a statistically significant relationship between the application of the continuous auditing , the expansion of the responsibility of the external auditor, and the improvement of communication with users of the financial statements, which leads to narrowing the expectations gap.
Based on the findings of the research, the researcher recommends the following:
1-The necessity of developing accounting education programs at the undergraduate stage in the faculties of commerce in Egyptian universities in a way that ensures the integration of the knowledge required to obtain an accountant who is reasonably qualified for training in auditing in the e-commerce environment. The structure of internal control in light of developments in information technology and developments in the function of internal audit in light of the trends of strengthening and activating corporate governance, continuous professional confirmation services and the approach of continuous auditing .
2-The need to expedite the professional organizations for accounting and auditing by issuing a set of audit standards or guidelines for the continuous auditing of electronic financial reports that serve as a guide for both external auditors and internal auditors to ensure the activation of the role of continuous auditing in the field of continuous and immediate confirmation of electronic financial reporting information.
3-The necessity of qualifying both the external auditors and the internal auditors in the field of information systems based on electronic accounts that operate the systems of immediate processing in real time in order to play more effective roles to achieve the continuous auditing of electronic financial reports.
4-The authorities supervising the profession in Egypt, in cooperation with the officials of the stock exchange and financial analysts, should play an effective role in developing the awareness of stakeholders and company departments on the importance of continuous auditing and its positive effects on companies , stakeholders and society in order to increase the demand for continuous auditing in Egypt.