Document Details

Document Type : Thesis 
Document Title :
INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS ON AUDIT FEES FROM THE PERSPECTIVE OF THE EXTERNAL AUDITORS IN SAUDI ARABIA: AN EXPLORATORY STUDY
أثر التحول إلى معايير المحاسبة والمراجعة الدولية على أتعاب المراجعة من وجهة نظر المراجعين الخارجيين بالمملكة العربية السعودية: دراسة استكشافية
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The main objective of this study is to explore the impact of the transition to international accounting and auditing standards on the audit fees from the perspective of external auditors in Saudi Arabia. The sub-objectives of this study include: to investigate the impact of the characteristics of international standards on the auditors fees; find out whether the impact on auditors fees has persisted with the application of the international standards or whether it is pertinent only to the first time application; and finally to investigate the impact of application of the international accounting and auditing standards on the procedures of auditing. To achieve the objectives of this study, the analytical extrapolation and descriptive approaches were employed. The study population consisted of external auditors working in audit offices in the Kingdom of Saudi Arabia. A random sample of (68) auditors from Jeddah city has been selected. A questionnaire has been used as a tool for data collection. The study has yielded a number of findings. The most significant of which are as follows: The application of the international standards of accounting and auditing has increased audit costs, which, in turn, led to higher audit fees. Furthermore, the apparent causes of higher audit fees in the Saudi context are attributable to the difference between Saudi standards and international standards, where international standards include more requirements for data presentation and disclosure, as well as the existence of international standards for which there are no corresponding equivalents in the Saudi standards. Moreover, the application of international standards for the first time has the most impact on the higher fees owning to the fact that auditing financial statements prepared in accordance with international standards required to train auditors and to participate in specialized workshops, which led to an increase in the costs of auditing, and hence increased fees. 
Supervisor : Dr. Awad ALRehaily 
Thesis Type : Master Thesis 
Publishing Year : 1440 AH
2019 AD 
Added Date : Monday, August 26, 2019 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
حنان عبد الله المحماديAl Mehmadi, Hanan AbdullahResearcherMaster 

Files

File NameTypeDescription
 44928.pdf pdf 

Back To Researches Page