Main Page
Deanship
The Dean
Dean's Word
Curriculum Vitae
Contact the Dean
Vision and Mission
Organizational Structure
Vice- Deanship
Vice- Dean
KAU Graduate Studies
Research Services & Courses
Research Services Unit
Important Research for Society
Deanship's Services
FAQs
Research
Staff Directory
Files
Favorite Websites
Deanship Access Map
Graduate Studies Awards
Deanship's Staff
Staff Directory
Files
Researches
Contact us
عربي
English
About
Admission
Academic
Research and Innovations
University Life
E-Services
Search
Deanship of Graduate Studies
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 Type
Dr Grade
Email
سالم عبدالله الجندي
Al-Jundi, Salem Abdullah
Researcher
Master
Files
File Name
Type
Description
43452.pdf
pdf
Back To Researches Page