内部审计师和一些独立的外部审计师共同工作，为审计报告提出正式意见。审计报告最终应提供给股东、公众和一些政府或组织使用。审计报告是企业用户的基本信息。因此，也会产生一些问题，使iaasb需要进行一些调整，以改善报告的沟通，并修改报告的格式，以增加财务报表的价值。本报告将讨论审计报告的预期差距和格式。最后，针对这些问题提出了一些建议。
The internal auditors and some independent external auditors work together to produce their formal opinion for an auditor's report. The auditor's report finally should be offered to the uses, for example, share holders, the public and some governments or organizations.
The auditor's report is viewed a basic information to the users in the business. So there are also some problems would be produced so that IAASB need make some adjustment to improve communication of the reports and modify the report’s format for adding the value of financial statements.
This report would give some discussion about the expectation gap and the format of the auditing reports. And finally, we also offer some advices on these problems.
The IAASB standards offer many criteria and rules to the auditors and financial statements in the world, so it is viewed that the best international practices for auditing. As IAASB Chairman, Arnold Schilder thought auditing reports should produce new standards for increasing the value and searching the best way to help auditors contemplate and communicate with the users. The expectation gap could not possibly be removed in the financial statements, but we should try to narrow it. It requires the users and auditors make a better communication when reading the report.
When comes to the format of reports, we also pay attention on the structure of the auditors ‘opinion. By changing the location of the information, we could add the availability of the reports.
