Document Details

Document Type : Article In Journal 
Document Title :
Effectiveness of the pillars of the organization of the auditing profession in Saudi Arabia in confronting the problems and challenges contemporary "field study"
فاعلية مرتكزات تنظيم مهنة مراجعة الحسابات بالمملكة العربية السعوديه في مواجهه المشاكل و التحديات المعاصره "دراسة ميدانية "
 
Subject : Effectiveness of the pillars of the organization of the auditing profession in Saudi Arabia in confronting the problems and challenges contemporary "field study" 
Document Language : Arabic 
Abstract : This research aims to assess the foundations of the auditing profession in Saudi Arabia (which include professional standards and rules of professional conduct and professional tests of fellowship programs and continuing professional education programs and monitor the quality of professional performance and communication channels to ensure that the delivery systems and professional instruction for professionals and for society in general by measuring the effectiveness of such pillars in dealing with the problems and challenges faced by the profession in Saudi Arabia, to reduce their impact on the interpretation of its face certain and predictable through the preceding review of the literature and practice to access a range of definitions and dependent variables and determine Independent of this phenomenon and to Astnaza Mqziat this theory was formulated research hypotheses as a basis for field study, which was made by using the questionnaire approach with the recruitment of a selected number of factors in the test each hypothesis of the hypotheses being considered and adopted by researchers in the identification of these factors on the foundations of literature dealing with the task of organizing audit and facing the profession in Saudi Arabia's problems and challenges of contemporary and field study results indicate that there was no absolute agreement among the members of the profession by practitioners and between the parties relating to the profession on the other, on the extent of their knowledge Balshakl and challenges facing the auditing profession in Saudi Arabia, which touch the limited adherence to standards and rules of conduct and other professional disciplines, and the continuation and spread of the decline of professional games and monopoly provision of professional services by a limited number of professional offices, professional bodies, the existence of Gulf and Arab and Saudi Arabia has joined the World Trade Organization agreements also refers Search Results to the presence of significant differences and disparities associated with other factors to the same themes in spite of the Agreement on the audit in Saudi Arabia and concluded by the researchers recommend a number of recommendations including participation in the academic amend laws affecting the profession of accounting and audit and pious work to the audit fee to fit Meh professional effort, effort, and adopt the Saudi Organization for Certified laws necessary adjustments in its strategic plan in preparation for the demands of Saudi Arabia's accession to the WTO Almiyet 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 21 
Issue Number : 1 
Publishing Year : 1428 AH
2007 AD 
Article Type : Review Article 
Added Date : Wednesday, March 10, 2010 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
حسام العنقريAngari, Hossam ResearcherDoctorate 

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