الفهرس 
Chapter One: The General Framework of the Research and literature ReviewOnly 14 pages are availabe for public view
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Abstract
The main objective of this study is to evaluate, determine the requirements of the revised ISA 700 and its effect on maximizing the auditor’s report value and minimizing the standards’ gap in Egypt. In order to achieve this objective, the researcher selected a sample of (63) specialists to explore their opinion about the study hypotheses including external auditors, financial analysts and finally academics. The findings indicated that, the revised audit report is fruitful in maximizing the audit report’s value and applying these changes in Egypt were viewed very positive, as the Egyptian auditing standards have not been amended since 2008.