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Document Type |
: |
Article In Journal |
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Document Title |
: |
Proposed Quantitative Approach to Rationalize Costs of Audit Samples Planning in Practice : An Applied Study مدخل كمي مقترح لترشيد تكاليف تخطيط عينات المراجعة في الممارسة العملية : دراسة تطبيقية |
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Subject |
: |
Accounting |
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Document Language |
: |
Arabic |
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Abstract |
: |
This paper aims to determine the nature and extent of changes that occurred
or are expected to occur within audit firms operating in the Kingdom of Saudi Arabia
resulting from their compliance to conform to a growing number of auditing standards
issued by the Saudi Organisation for Certified Public Accountants (SOCPA). The
significance of this paper comes, on one hand, from providing a basis upon which future
evaluation of the significance and legitimacy of developing local auditing standards can
be undertaken, and, on the other hand, from determining the appropriateness of such
standards to the Saudi auditing environment and, in particular, the extent to which
developing these standards can be seen as more efficient than relying upon other existing
and widely accepted standards, such as the American auditing standards, the
international auditing standards and the auditing guidance in the UK. The results of this
paper are derived from a qualitative empirical study that has been conducted within eight
selected audit firms operating within the Saudi auditing environment. The results of this
study suggest that the compliance of the audit firms under research to follow local
auditing standards has led or is expected to lead in any case to the occurrence of changes
that affect part of the intangible concepts embedded within these firms which normally
constitute their cultural and societal bases, as well as some of their tangible or technical
concepts. In the light of the details of the theoretical approach that has been applied in
collecting and analysing the empirical data, this paper concludes that these changes can
not be considered as resulting from normal and accepted developments regarding the
firms’ reasons for existence and bases that govern the nature and details of the firms’
core activities, especially when the majority of their members have confirmed their
dissatisfaction regarding the significance and appropriateness of developing local
auditing standards by SOCPA, as well as their dissatisfaction regarding the difficulties of
following and implementing such standards while dealing with major problems from
which the Saudi auditing environment suffers. |
|
ISSN |
: |
1319-0997 |
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Journal Name |
: |
Economics and Administration Journal |
|
Volume |
: |
18 |
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Issue Number |
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1 |
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Publishing Year |
: |
1425 AH
2004 AD |
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Article Type |
: |
Article |
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Added Date |
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Sunday, October 11, 2009 |
|
Researchers
| صادق حامد مصطفى | SADEK HAMED MOSTAFA | Researcher | | |
|