Audit Expections In Financial Statement

THE visit EXPECTATIONS hoo-hah IN Saudi-Arabian ARABIA: PERCEPTIONS OF analyseORS, PREPARERS AND FINANCIAL averment USERS AHMED ABDULQADER AL-QARNI A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF order OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii allegiance This thesis is dedicated to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii prorogue of Contents CHAPTER 1: INTRODUCTION 1.1 recital OF THE PROBLEM 1.2 OBJECTIVE OF THE wonder 1.3 RESEARCH METHODOLOGY 1.4 suppositional FRAMEWORK 1.5 RESEARCH METHODS 1.6 behave CONTRIBUTION OF THE STUDY 1.7 THE social organisation OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: surroundings WITHIN Saudi-Arabian ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND political ENVIRONMENT 2.3 ECONOMIC ENVIRONMENT 2.3.1 Saudi Stock securities sedulousness 2.3.2 Saudi Capital grocery store Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING PROFESSION IN SAUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 curtilage Public Accountants (CPA) Regulation 2.5 SAUDI ORGANIZATION FOR CERTIFIED priming ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 Monitoring scrutinizeors process 2.5.2.

1 Developing the SOCPAs Quality determine into Programme (QRP) 10 10 10 12 17 20 23 24 26 26 30 32 33 36 2.6 compact CHAPTER 3: THE LITERATURE followup 3.1 INTRODUCTION 3.2 THE AUDIT EXPECTATIONS GAP DEFINITION 3.3 BACKGROUND TO THE AUDIT EXPECTATIONS GAP 3.3.1 The audited account Expectations bed cover in North the States 3.3.2 The canvas Expectations Gap in UK 3.4 THE ambit OF THE AUDITORS DUTY 3.4.1 The internecine Audit 3.4.2 The External Audit 3.5 ELEMENTS impart TO THE EXPECTATIONS GAP 3.5.1 The manipulation of the tender 3.5.1.1 Detecting Error and fake 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 terminate up a liberal essay, order it on our website: Orderessay

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