Özet:

Information technology in terms of the means, methods and mechanisms plays into the auditing profession indirectly through accounting profession and directly through the same auditing profession as supplementing the accounting profession, and perhaps the effect of this sounds here and through this field of research on the auditing and auditors positively which being contributes to the reduction of some of the problems surrounding the auditing profession and reducing its impact, all through the contribution of information technology in the development of the audit profession and make it keep up with the developments of the era and enable it to face the challenges that are facing the profession and reduce the expectations gap of audit and processing the negative effects and reduce the risk of audit and make it more effective and efficient. Key Words: Information Technology, Expectations Gap, Audit Risk, Audit Fees, Audit Standards.

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