Welcome

Anti Essays offers essay examples to help students with their essay writing.

Sign Up

Audit Expections In Financial Statement Essay

Open Document

Below is an essay on "Audit Expections In Financial Statement" from Anti Essays, your source for research papers, essays, and term paper examples.

THE AUDIT EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF AUDITORS, PREPARERS AND FINANCIAL STATEMENT USERS

AHMED ABDULQADER AL-QARNI

A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY IN ACCOUNTING.

SEPETMBER 2004

ii

Dedication This thesis is dedicated to my parents, my wife, my brothers and sisters and daughters Ethar and Jude.

iii

Table of Contents
CHAPTER 1: INTRODUCTION
1.1 STATEMENT OF THE PROBLEM 1.2 OBJECTIVE OF THE RESEARCH 1.3 RESEARCH METHODOLOGY 1.4 THEORETICAL FRAMEWORK 1.5 RESEARCH METHODS 1.6 EXPECTED CONTRIBUTION OF THE STUDY 1.7 THE STRUCTURE OF THE THESIS

2 2 3 4 5 5 6 6

CHAPTER 2: ENVIRONMENT WITHIN SAUDI ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND POLITICAL ENVIRONMENT 2.3 ECONOMIC ENVIRONMENT 2.3.1 Saudi Stock Market 2.3.2 Saudi Capital Market Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING PROFESSION IN SAUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 Certified Public Accountants (CPA) Regulation 2.5 SAUDI ORGANIZATION FOR CERTIFIED PUBLIC ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 Monitoring Auditors' Performance
2.5.2.1 Developing the SOCPA's Quality Review Programme (QRP)

10 10 10 12 17 20 23 24 26 26 30 32 33 36

2.6 SUMMARY

CHAPTER 3: THE LITERATURE REVIEW 3.1 INTRODUCTION 3.2 THE AUDIT EXPECTATIONS GAP DEFINITION 3.3 BACKGROUND TO THE AUDIT EXPECTATIONS GAP 3.3.1 The Audit Expectations Gap in North America 3.3.2 The Audit Expectations Gap in UK 3.4 THE SCOPE OF THE AUDITORS' DUTY 3.4.1 The Internal Audit 3.4.2 The External Audit 3.5 ELEMENTS CONTRIBUTING TO THE EXPECTATIONS GAP 3.5.1 The Role of the Auditor
3.5.1.1 Detecting Error and Fraud 3.5.1.2 Giving Early 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 Independence 3.5.3 Audit Reporting 3.6 PROPOSED SOLUTIONS FOR...

Show More


Citations

MLA Citation

"Audit Expections In Financial Statement". Anti Essays. 22 Apr. 2019

<https://www.antiessays.com/free-essays/Audit-Expections-In-Financial-Statement-165139.html>

APA Citation

Audit Expections In Financial Statement. Anti Essays. Retrieved April 22, 2019, from the World Wide Web: https://www.antiessays.com/free-essays/Audit-Expections-In-Financial-Statement-165139.html