2: 47- No Amendment 1 24 Zain JO3118 / s Jo Acc - farah Adnan Alshawabkeh 49 % 12:36 Objectives of the study This study seeks to achieve the following objectives: E an attempt to put the framework of the revised theory in Jordan, as a reference framework for the development of its scientific practice. E an attempt to diagnose the professional reality of external auditing in Jordan, by discussing the structures, standards and frameworks that support to narrow the expectations gap, and the definite achievement of this, and its role in developing professional practice. In support of its development Choosing the availability of mechanisms and the possibility of applying international quality control standards (ISQ51) and (ISA220) Study hypotheses: The main hypothesis: that the study and treatment of the general framework of the audit theory in response to the requirements of the financial community, through the development of a way to audit external accounts in Jordan narrowing a gap Expectations in auditing and controlling the quality of their professional practice, which contributes to meeting the expectations of the financial community regarding audit services and transforming them in facing contemporary problems and limiting their effects. Sub-hypotheses: The main hypothesis of the study includes a number of sub-hypotheses as follows: It is the adoption of a tight theoretical reference framework for external auditing, which supports the quality and development of professional practice in light of the standards that govern it. e There are no statistically significant differences between the opinions of the external auditors in Jordan and the authorities for the duration of their mother-in-law on the current tasks and responsibilities of the external auditor e. There are no statistically significant differences between the opinions of the external auditors in Jordan and the entities benefiting from their services about the expectations of society as a whole related to the tasks and responsibilities The external auditor e. There are no statistically significant differences between the opinions of the external auditors in Jordan and the parties benefiting from their services, on the role of oversight on audit quality in developing the external audit in Jordan Study model: - First and second hypothesis testing model. It is represented in the study of the statistical significance of the variables related to the components of the audit expectations gap for the two parties of the study, and it includes the expected tasks and responsibilities of the external auditor in Jordan, in accordance with international standards. - The third hypothesis test model represented in the study of statistical significance of the variables related to the final application of the expectations gap of the reference and its role in developing the profession of external auditing in Jordan from the point of view of the two sides of the study - the fourth hypothesis test model. The study includes the statistical significance of the variables related to the quality control support for auditing and its role in developing the profession of external auditing in Jordan from the point of view of the two parties to the study, which is represented in the policies and procedures of quality control for auditing in accordance with the international standards for quality control (ISQC1) and (ISA220), which include the following: Requirements Relevant Ethical Behavior E Human Resources E Process Performance E Acceptance and Continuity of Relationships with Superiority and Specific Processes Respond Add to Story More D O C.