Document Details

Document Type : Thesis 
Document Title :
THE EXTENT OF UNREGULATED AUDIT IN THE SAUDI AUDIT ENVIRONMENT AND ITS IMPACT ON THE QUALITY OF PROFESSIONAL PERFORMANCE OF THE EXTERNAL AUDITOR: AN EXPLORATORY STUDY
مدى وجود المراجعة غير المنظمة في بيئة المراجعة السعودية وأثرها على جودة الأداء المهني للمراجع الخارجي : دراسة استكشافية
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : Abstract The Extent of Irregular Audit Practice in the Saudi Audit Environment and its Impact on the Audit Process Quality: An Exploratory Study Salim bin Abdullah Algundi The study aimed to identify the extent of irregular audit practices in the Saudi audit environment and its impact on the quality of the audit process. The study concentrated on the irregular audit practices during all audit stages starting from the acceptance of the audit client and ending by the issuance of the audit report and the possible causes of the irregular audit practices. The study used the descriptive analytical methodology to answer the questions and test the hypotheses. In order to collect the data of the study, a questionnaire consisting of (43) paragraphs was designed and administered to a sample of (200) external auditors working in the auditing firms in Riyadh. In order to achieve the objectives of the study and test the hypotheses, many statistical methods were used, including descriptive statistics, one sample t-test, simple regression and multiple regression. The study concluded with a number of results, the most important of which were: the level of irregular audit practices performed by the external auditors in Saudi Arabia is low; there were many types of stresses including time, audit client and competition pressure that may lead to irregular audit. The study also concluded that there was a statistically significant impact to the irregular audit practices on the quality of the audit process. Based on the results of the study, the researcher developed a number of recommendations, including: the need to concentrate on auditors understanding of clients internal control systems, designing control testing and detailed testing in an appropriate manner and accomplish the work as designed. There is a need to clarify and document the procedures followed by auditors in all cases and particularly in case of events of uncertainty. Additionally, audit firms should adhere to th 
Supervisor : Prof. Ali Al-Thunibat 
Thesis Type : Master Thesis 
Publishing Year : 1439 AH
2018 AD 
Added Date : Sunday, June 3, 2018 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سالم عبدالله الجنديAl-Jundi, Salem AbdullahResearcherMaster 

Files

File NameTypeDescription
 43452.pdf pdf 

Back To Researches Page