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Activating a sound accounting system, including contributing to the reduction of the expectations gap (Analytical study) After the failure magnify American companies modern problem emerged in the audit profession, known as the expectations gap, which reflects Clarification between what you expect users of financial statements of Auditors and can References actually his performance, and to work on solving this problem should not be ignored, and harnessing the efforts to study the factors that led to the presence and work of suggestions and recommendations constructive that will reduce as much as possible of the gap, where the existence of a sound accounting information system in the organization of the means which help to reduce the expectations gap, and through the provision of sound information which helps the parties to the case (the case of the expectations gap) to take appropriate decisions to address this problem.