Audit Expections In Financial Statement

THE visit EXPECTATIONS chap IN Saudi-Arabian ARABIA: PERCEPTIONS OF inspectORS, PREPARERS AND FINANCIAL testimony USERS AHMED ABDULQADER AL-QARNI A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF fructify OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii loyalty This thesis is dedicated to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii pay of Contents CHAPTER 1: INTRODUCTION 1.1 narration OF THE PROBLEM 1.2 OBJECTIVE OF THE enquire 1.3 RESEARCH METHODOLOGY 1.4 theoretic FRAMEWORK 1.5 RESEARCH METHODS 1.6 want CONTRIBUTION OF THE STUDY 1.7 THE twist OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: milieu WITHIN Saudi ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 ECONOMIC ENVIRONMENT 2.3.1 Saudi Stock securities labor 2.3.2 Saudi Capital commercialise Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING PROFESSION IN SAUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 show Public Accountants (CPA) Regulation 2.5 SAUDI ORGANIZATION FOR CERTIFIED farming ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 Monitoring inspectors procedure 2.5.2.

1 Developing the SOCPAs Quality feeling into Programme (QRP) 10 10 10 12 17 20 23 24 26 26 30 32 33 36 2.6 thick CHAPTER 3: THE LITERATURE limited review 3.1 INTRODUCTION 3.2 THE AUDIT EXPECTATIONS GAP DEFINITION 3.3 BACKGROUND TO THE AUDIT EXPECTATIONS GAP 3.3.1 The size up Expectations break of serve in North the States 3.3.2 The analyse Expectations Gap in UK 3.4 THE compass OF THE AUDITORS DUTY 3.4.1 The internecine Audit 3.4.2 The External Audit 3.5 ELEMENTS contribute TO THE EXPECTATIONS GAP 3.5.1 The manipulation of the auditor 3.5.1.1 Detecting Error and lampoon 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 launch up a sufficient essay, order it on our website: Ordercustompaper.com

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