الفهرس 
الفص الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The main objective of this study is to test and analyze the role of the approaches of multiple auditors on both the actual and perceived quality of the audit, and thus the expected impact on the performance quality expectations gap for the audit process in the Egyptian environment. To achieve this goal, a field study was prepared to identify the impact of the differences in the approaches of the multiple auditors. Auditors can improve the quality of the audit process, by first analyzing the role of joint auditing on the quality of the auditing process, then analyzing the role of dual auditing in improving the quality of the auditing process, while the results showed a positive effect of adopting the dual auditing approach on both the actual and perceived quality of the auditing process. In the Egyptian environment, as well as the positive effect of double review in reducing the gap in expectations of the quality of performance of the audit process. The main objective of this study is to test and analyze the role of the approaches of multiple auditors on both the actual and perceived quality of the audit, and thus the expected impact on the performance quality expectations gap for the audit process in the Egyptian environment. To achieve this goal, a field study was prepared to identify the impact of the differences in the approaches of the multiple auditors. Auditors can improve the quality of the audit process, by first analyzing the role of joint auditing on the quality of the auditing process, then analyzing the role of dual auditing in improving the quality of the auditing process, while the results showed a positive effect of adopting the dual auditing approach on both the actual and perceived quality of the auditing process. In the Egyptian environment, as well as the positive effect of double review in reducing the gap in expectations of the quality of performance of the audit process.