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 of contemporary
فاعليه مرتكزات تنظيم مهنة مراجعة الحسابات في المملكة العربية السعوديه في مواجهه المشاكل و التحديات المعاصرة
 
Subject : Effectiveness of the pillars of the organization of the auditing profession in Saudi Arabia in confronting the problems and challenges of contemporary 
Document Language : Arabic 
Abstract : This research aims to evaluate the foundations of the organization of the auditing profession in Saudi Arabia (which include professional standards and rules of professional conduct, professional fellowship and tests, and programs for continuing professional education programs and quality control of professional performance and communication channels to ensure that the delivery systems and professional instruction practitioners of the profession and to society generally described by Vyas, such as the effectiveness of these cornerstones in dealing with the problems and challenges faced by the profession in Saudi Arabia to reduce its negative impacts, and to achieve this positive theory have been employed based on the interpretation and forecasting its face particular through review of the literature Previous and reality in order to reach Mahmoah of definitions and dependent variables and determine the future of this phenomenon based on the requirements of this theory was formulated research hypotheses as a basis for field study, which was made by using the questionnaire approach with the recruitment of factors at selected to test each hypothesis of hypotheses store Search and Albathan adopted to identify these factors on the foundations of literature dealing with the organization of the auditing profession, and facing the profession in Saudi Arabia's problems and challenges of contemporary practitioners and raises the field to the lack of absolute agreement between the members of the profession by practitioners and between the parties relating to the profession of the hottest on the extent of their knowledge of the problems and challenges faced by the audit indicates important in Saudi Arabia (which included the limited adherence to standards and rules of conduct and other regulations and professional and continuing prevalence of lower professional fees and monopoly provision of professional services by a limited number of professional offices and the presence of professional bodies and the Arab Gulf and Saudi Arabia's accession to the WTO agreements. As indicated in the search results to the existence of significant differences and disparities associated with other factors to the same themes, although agreement by the parties under consideration on the extent of their knowledge of the organization Bmrtkzac the auditing profession in Saudi Arabia and at the end of Search the researchers recommend a number of recommendations, including the involvement of academics in the amendment of laws affecting the profession of accounting and audit and pious work to the audit fee of the effort to fit the first professional effort and the adoption of the Saudi Organization for Certified Law Center the necessary adjustments in its strategic plan in preparation for the demands of Saudi Arabia's accession to the WTO . 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 21 
Issue Number : 1 
Publishing Year : 1428 AH
2007 AD 
Article Type : Article 
Added Date : Wednesday, March 17, 2010 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
حسام العنقريalangari, hussam InvestigatorDoctorate 

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