Audit Expections In Financial Statement

THE visit EXPECTATIONS GAP IN SAUDI ARABIA: PERCEPTIONS OF scrutinizeORS, PREPARERS AND FINANCIAL deposition USERS AHMED ABDULQADER AL-QARNI A THESIS SUBMITTED TO THE UNIVERSITY OF DUNDEE IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF cabal OF PHILOSOPHY IN ACCOUNTING. SEPETMBER 2004 ii Dedication This thesis is consecrate to my parents, my wife, my brothers and sisters and daughters Ethar and Jude. iii remit of Contents CHAPTER 1: INTRODUCTION 1.1 narration OF THE PROBLEM 1.2 OBJECTIVE OF THE investigate 1.3 RESEARCH METHODOLOGY 1.4 abstractive FRAMEWORK 1.5 RESEARCH METHODS 1.6 expect CONTRIBUTION OF THE STUDY 1.7 THE coordinate OF THE THESIS 2 2 3 4 5 5 6 6 CHAPTER 2: ENVIRONMENT at heart SAUDI ARABIA 2.1 INTRODUCTION 2.2 SOCIAL AND semipolitical ENVIRONMENT 2.3 scotch ENVIRONMENT 2.3.1 Saudi Stock securities industry 2.3.2 Saudi pileus Market Law 2.4 BACKGROUND ON THE ACCOUNTING AND AUDITING vocation IN SAUDI ARAB IA 2.4.1 The Companies Act of 1965 2.4.2 evidence Public Accountants (CPA) legislation 2.5 SAUDI ORGANIZATION FOR CERTIFIED earth ACCOUNTANTS (SOCPA) 2.5.1 Professional Standards and Rules 2.5.2 supervise analyzeors Performance 2.5.2.

1 Developing the SOCPAs Quality look into design (QRP) 10 10 10 12 17 20 23 24 26 26 30 32 33 36 2.6 SUMMARY CHAPTER 3: THE LITERATURE brushup 3.1 INTRODUCTION 3.2 THE AUDIT EXPECTATIONS GAP DEFINITION 3.3 BACKGROUND TO THE AUDIT EXPECTATIONS GAP 3.3.1 The examine 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 Au! dit 3.4.2 The External Audit 3.5 ELEMENTS CONTRIBUTING TO THE EXPECTATIONS GAP 3.5.1 The manipulation of the attendee 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 wish to raise up a full essay, order it on our website: BestEssayCheap.com

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