Audit Expections In Financial Statement

THE visit EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF AUDITORS, PREPARERS AND FINANCIAL affirmation USERS

AHMED ABDULQADER AL-QARNI

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

SEPETMBER 2004

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

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

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CHAPTER 2: ENVIRONMENT WITHIN SAUDI ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 ECONOMIC ENVIRONMENT 2.3.1 Saudi Stock securities industry 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 evidence Public Accountants (CPA) Regulation 2.5 SAUDI ORGANIZATION FOR CERTIFIED earth ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 Monitoring Auditors Performance
2.5.2.



1 Developing the SOCPAs Quality look into Programme (QRP)

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2.6 SUMMARY

CHAPTER 3: THE LITERATURE revaluation 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 the States 3.3.2 The Audit Expectations Gap in UK 3.4 THE SCOPE OF THE AUDITORS 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 Auditor
3.5.1.1 Detecting Error and Fraud 3.5.1.2 Giving early on Warnings of Companies Problems

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3.5.2 Auditor Independence 3.5.3 Audit Reporting 3.6 PROPOSED SOLUTIONS FOR...If you want to raise up a full essay, order it on our website: Orderessay



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