Audit Expections In Financial Statement

THE visit EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF take stockORS, 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 realise OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii Dedication This thesis is give to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii remit of Contents CHAPTER 1: INTRODUCTION 1.1 line of reasoning 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 building OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: ENVIRONMENT within SAUDI ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 frugal ENVIRONMENT 2.3.1 Saudi Stock securities industry 2.3.2 Saudi capital letter Market Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING business IN S AUDI ARABIA 2.4.1 The Companies Act of 1965 2.4.2 evidence Public Accountants (CPA) ordinance 2.5 SAUDI ORGANIZATION FOR CERTIFIED earth ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 supervise scrutiniseors Performance 2.5.2.

1 Developing the SOCPAs Quality look into platform (QRP) 10 10 10 12 17 20 23 24 26 26 30 32 33 36 2.6 SUMMARY CHAPTER 3: THE LITERATURE follow-up 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 T! he 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 requisite to raise up a full essay, order it on our website: BestEssayCheap.com

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