This paper discusses about auditor independence and audit expectation gap. An independent auditor is essential because of the separation of ownership from the management; the independent factor is the foundation of the public accounting profession and upon its maintenance depend the profession's strength and its stature. Independence is fundamental to the reliability of auditors' reports. The causes for reducing independence are economic dependence of the auditor on the client; audit market competition; the provision of non-audit services (NAS); the regulatory framework. Due to these causes auditors are not able to produce a fair report. Therefore "auditor independence is a key element of the audit expectation gap". If auditors are independent it reduces the expectation gap.

Our focus in this study is to determine the expectation gap in auditor's responsibility between auditors and bankers in Iran. In the view of fact, the key factor in enhanced credibility is the perception of stakeholders that the external auditors judge to financial statements providing through the management. In recent years corporate scandals were happened, so third parties demand auditors should be as an honest judge. Third parties expect the auditors should have more responsibility to detect fraud. The auditors although they view their role as bringing credibility to financial statements, know because of scope want limitation of their responsibility cannot detect all kinds of fraud. Therefore there is so called gap. Our findings indicate that there is significant gap between auditors and bankers in areas of auditor's responsibilities to detection fraud and illegal acts. In this study, the authors came to conclusion that the bankers have reasonableness expectation gap from auditors.

Corporate Social Responsibility (CSR) is very high on corporations' agenda in recent years. CSR means different things to different stakeholders but generally refers to saving people, communities and the environment way that goes beyond what is legally required of a firm. In such a position majority of stakeholders look for higher CSR. However, according to this survey there is an expectation gap between actual level of CSR and expected level from the viewpoint of stakeholders. In this survey the authors became to conclusion Iranian corporate sectors have very less CSR from the viewpoint of third parties. It not only damaged third parties confidence but corporate performance also.