Audit Expections In Financial Statement

THE visit EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF analyzeORS, 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 set up OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii Dedication This thesis is use to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii remit of Contents CHAPTER 1: INTRODUCTION 1.1 disputation 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 anatomical structure OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: ENVIRONMENT at heart 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 ceiling Market Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING art IN SAUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 evidence Public Accountants (CPA) principle 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 recap 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 THE SCOPE OF THE AUDIT ORS 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 tender 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: OrderCustomPaper.com

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