Document Details

Document Type : Article In Journal 
Document Title :
The low level of audit fees and its effects on the quality of professional performance
انخفاض مستوى أتعاب المراجعة وآثاره على جودة الأداء المهني
 
Subject : The low level of audit fees and its effects on the quality of professional performance 
Document Language : Arabic 
Abstract : This research aims to identify the Tatir low level of audit fees on the quality of professional performance in addition to its effect on the continuity of professional offices and increased competition in the market this review as well as increasing professional abuses and to achieve this goal is designed Asnmtarh questionnaire includes a number of selected parameters, which been employed to deal with all the hypothesis of the research hypotheses, these three parameters were extracted by reviewing previous studies, taking into account the nature and circumstances of professional environment in Saudi Arabia has adopted the researchers to conduct field study by the research division of the audit offices in question to three groups included the offices are small and medium-sized offices and large offices.
Field study results have been inconsistent largely because, though it appeared there is no significant impact to the lower thresholds on the quality of professional professional performance, but it showed that this reduction leads to the reluctance of the profession and professionals do not attract professional competencies as well as Zitadp competition and excesses increased professional The field study also showed a high degree of Tatir the decline of professional fees for audit firms fairly small degree of impact for offices large and medium-sized small offices Ahadjmmma makes more vulnerable and ready to cope with the conditions imposed under the continuing prevalence of lower professional fees and has thus concluded the study number of the recommendations included the necessity of activating the role of quality control and professional Aladra overcome Alvsour it to make sure that a minimum audit fee to take over Saudi Organization for Certified Aleghanwinyin make the necessary arrangements and the adjusted parameters commitment by the audit offices and the definition and awareness of importance of the profession and clients role and function in society and the necessity of accuracy in the selection and trade-off between the reviewers prevail efficiency factor and quality factor of low fees and small offices, call for integration into the appropriate groups were brought together all the capabilities and potential and individual experiences to consolidate their competitive position within the market and develop tactics and expand services 
ISSN : 1319-0989 
Journal Name : Arts and Humanities Journal 
Volume : 20 
Issue Number : 1 
Publishing Year : 1427 AH
2006 AD 
Article Type : Article 
Added Date : Wednesday, March 17, 2010 

Researchers

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

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