This research aims at focusing on new areas of accounting and auditing which recently has been rarely tackled; National Auditing in particular. The study attempts to set a proposed frame for national auditing reports on the light of international auditory criteria. The elements of the proposal include the concepts, aims, the significance, the content and the form of the national auditor's report, together with the auditor's observations; based on the study and analysis of the international auditing criteria in relation to report making of the relevant proposed report elements.
This frame's elements have been tested by designing a questionnaire of a study sample (143) including specialized Egyptian university professors in the field of Accounting and Auditing, a number of Accounting and Auditing centers, and other competent parties in the field.
The findings of the study have obviously confirmed the accuracy of this proposed framework, as it supported the research assumption.