Audit Expections In Financial Statement

THE visit EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF analyzeORS, PREPARERS AND FINANCIAL attestation USERS AHMED ABDULQADER AL-QARNI A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF constitute OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii Dedication This thesis is consecrate to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii remit of Contents CHAPTER 1: INTRODUCTION 1.1 tale OF THE PROBLEM 1.2 OBJECTIVE OF THE investigate 1.3 RESEARCH METHODOLOGY 1.4 notional FRAMEWORK 1.5 RESEARCH METHODS 1.6 expect CONTRIBUTION OF THE STUDY 1.7 THE bodily structure OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: ENVIRONMENT at bottom SAUDI ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 stinting ENVIRONMENT 2.3.1 Saudi Stock securities industry 2.3.2 Saudi not bad(p) Market Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING barter IN SAUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 evidence Public Accountants (CPA) jurisprudence 2.5 SAUDI ORGANIZATION FOR CERTIFIED earth ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 monitor canvasors Performance 2.5.2.

1 Developing the SOCPAs Quality look into political program (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 canvas Expectations Gap in North the States 3.3.2 The Audit Expectations Gap in UK 3.4 T HE SCOPE OF THE AUDITORS DUTY 3.4.1 The in! ternecine Audit 3.4.2 The External Audit 3.5 ELEMENTS CONTRIBUTING TO THE EXPECTATIONS GAP 3.5.1 The manipulation of the meeter 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 Independence 3.5.3 Audit Reporting 3.6 PROPOSED SOLUTIONS FOR...If you indispensableness to raise up a full essay, order it on our website: BestEssayCheap.com

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