Abstract: In this study, the role quality of auditing services has been shown in narrowing the expectations gap between what the public expects from the auditing services and the services provided by the auditors. Many people believe that the expectations gap is due a misunderstanding of the auditor’s but the truth, that gap is the result of the auditor’s reliance on personal judgment in performing the necessary procedures in the audits as a result of the lack of a clear framework for the auditing procedures according to the auditing concepts expressed in standards of the accounting and auditing . To achieve the objective of the research, the elements of achieving the quality of auditing services (quality of performance, auditing standards, professional responsibility) and the most important ways to narrow the expectations gap were studied. The statistical community in the research consisted of two parts: the first of the legal accountants who work in the offices of auditors and auditing companies in Iraq and the second of the beneficiaries of the auditing services. Based on search results, several conclusions were formulated, the most important of which are: despite the professional experience of external auditors, their reliance on personal judgment (mostly) and their breach of professional responsibilities have negatively affected their professional performance. Also, been formulating several recommendations, the most important of which are: The need for the criteria that govern the performance of the auditor and how to present his professional opinion impartially and honestly and to limit the personal judgment in the auditing procedures.