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Added value (doubled) of the auditing consists of two aspects: Controlling aspect and Creditability aspect. According to the creditability view, auditing adds the validity of information more because users can be sure that controlling factors are applied in reporting process and in improving the quality of information and so users and their uses of accounting information leads to full realization of the potential value of accounting information.
Value of accounting information is finally subject to the use made of it, not of its preparation and reporting. In a few words, auditing decreases creditability problem resulting from of the conflict of interests. This research is dedicated to reviewing of expectation gaps between auditors and users on attestation roles of independent auditors. In the questionnaires, we use certificated auditors and users of financial statements. Questionnaires are the primary instrument in data collection.