摘要：The objective of this research is to address the main factors that have an influence in the dissatisfaction of the users of financial statements regarding the role of the auditor and the main causes of the audit expectation gap. We questioned Higher Education teachers of auditing and accounting, auditors and financial statements users. From the questionnaires sent, we have developed an explanatory model of the dissatisfaction of financial statements users regarding the work performed by auditors, which allowed us to determine the factors that most contribute to this dissatisfaction. The results achieved, show that the factor contributing most to the dissatisfaction of the financial statements users is the auditors’ performance, especially regarding the detection of fraud and errors as well as illegal acts.
