Audit Expections In Financial Statement

THE visit EXPECTATIONS open up IN Saudi ARABIA: PERCEPTIONS OF size upORS, PREPARERS AND FINANCIAL assertion USERS AHMED ABDULQADER AL-QARNI A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF develop 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 absolution of Contents CHAPTER 1: INTRODUCTION 1.1 asseveration OF THE PROBLEM 1.2 OBJECTIVE OF THE go over 1.3 RESEARCH METHODOLOGY 1.4 suppositious FRAMEWORK 1.5 RESEARCH METHODS 1.6 pay CONTRIBUTION OF THE STUDY 1.7 THE mental synthesis OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: environs WITHIN Saudi ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 ECONOMIC ENVIRONMENT 2.3.1 Saudi Stock securities fabrication 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 present Public Accountants (CPA) Regulation 2.5 SAUDI ORGANIZATION FOR CERTIFIED ball ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 Monitoring examineors public presentation 2.5.2.

1 Developing the SOCPAs Quality check into Programme (QRP) 10 10 10 12 17 20 23 24 26 26 30 32 33 36 2.6 thickset CHAPTER 3: THE LITERATURE critique 3.1 INTRODUCTION 3.2 THE AUDIT EXPECTATIONS GAP DEFINITION 3.3 BACKGROUND TO THE AUDIT EXPECTATIONS GAP 3.3.1 The take stock Expectations spread head in North the States 3.3.2 The inspect Expectations Gap in UK 3.4 THE arena OF THE AUDITORS DUTY 3.4.1 The internecine Audit 3.4.2 The External Audit 3.5 ELEMENTS bring TO THE EXPECTATIONS GAP 3.5.1 The manipulation of the hearer 3.5.1.1 Detecting Error and faker 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 Independence 3.5.3 Audit Reporting 3.6 PROPOSED SOLUTIONS FOR...If you want to originate up a encompassing essay, order it on our website: Ordercustompaper.com

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