Audit Expections In Financial Statement

THE visit EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF inspectORS, PREPARERS AND FINANCIAL financial statement USERS AHMED ABDULQADER AL-QARNI A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF drum OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii Dedication This thesis is consecrated to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii remit of Contents CHAPTER 1: INTRODUCTION 1.1 bid OF THE PROBLEM 1.2 OBJECTIVE OF THE investigate 1.3 RESEARCH METHODOLOGY 1.4 metaphysical FRAMEWORK 1.5 RESEARCH METHODS 1.6 expect CONTRIBUTION OF THE STUDY 1.7 THE structure OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: ENVIRONMENT in spite of appearance SAUDI ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 sparing ENVIRONMENT 2.3.1 Saudi Stock securities industry 2.3.2 Saudi enceinte Market Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING traffi c IN SAUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 evidence Public Accountants (CPA) ruler 2.5 SAUDI ORGANIZATION FOR CERTIFIED earth ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 monitor studyors Performance 2.5.2.1 Developing the SOCPAs Quality look into create by mental act (QRP) 10 10 10 12 17 20 23 24 26 26 30 32 33 36 2.6 SUMMARY CHAPTER 3: THE LITERATURE revaluation 3.1 INTRODUCTION 3.2 THE AUDIT EXPECTATIONS GAP DEFINITION 3.3 BACKGROUND TO THE AUDIT EXPECTATIONS GAP 3.3.1 The scrutinise Expectations Gap in North the States 3.3.2 The Audit Expectations Gap in UK 3.4 THE SCOPE OF THE AUDITORS DUTY 3.4.1 The internecine Audit 3.4.2 The External Audit 3.5 ELEMENTS CONTRIBUTING TO THE EXPECTATIONS GAP 3.5.1 The manipulation of the attender 3.5.1.1 Detecting Error and Fraud 3.5.1.2 Giving early on Warnings of Companies Problems 38 38 39 43 43 47 51 51 53 54 54 55 58 59 61 61 62 64 67 3.5.2 Auditor Independe nce 3.5.3 Audit Reporting 3.6 PROPOSED SOL! UTIONS FOR...If you fatality to raise up a full essay, order it on our website: BestEssayCheap.com

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