Document Details

Document Type : Article In Journal 
Document Title :
To audit reports more clear and the leader of the users in Saudi Arabia
نحو تقارير مراجعه اكثر وضوحآ وقائدة لمستخدميها في المملكة العربية السعوديه
 
Subject : To audit reports more clear and the leader of the users in Saudi Arabia 
Document Language : Arabic 
Abstract : This paper presents an assessment of the audit reports in Saudi Arabia aimed revealed whether there were factors limiting the level of clarity and usefulness of such reports for users and supports research to that on the employment of a theoretical model was developed by linking the three hypotheses are limited to selected parameters and standards in the framework of the theory fits with the requirements of positive and based on the explanation and interpretation and forecasting its face certain halaal review past studies and practice to access a range of definitions and identify dependent and independent variables of this phenomenon and determine the research hypotheses and the determinants of choice Mqaiss testing has relied heavily primarily on extrapolation and review of the literature that addressed the issue of audit reports as well as understand the nature and circumstances of professional environment in Saudi Arabia as the questionnaire method was used as a tool for data collection, field of study ELTINAY by research and that was Tugiyea to identify the shortcomings that limit access to the reports of Saudi and control procedures to ensure compliance. And the level of awareness of the edge professional environment in Saudi Arabia, the tasks and roles performed by practitioners within the scope of the audit profession Tidhm place for audits and reports findings suggest the field to support the majority of the participants of the need to add a number of important requirements for the Saudi standard reports taking into account the availability of a number of ingredients that complement Zaida effectiveness of the program monitor the quality of professional performance imposed by the Saudi Organization for Certified Public Accountants to audit firms operating in Saudi Arabia, note that the results of the field study showed the high level of awareness of users of audit reports and the roles Asaudippalmeam Iudia practitioners and has been at the conclusion of this research make three recommendations included stressing the importance of the development requirements of each standard to the reports of the Saudi and quality control program including compatibility of professional performance with the results that were produced by the field study and the importance to reinforce the means to ensure the continuing high level of awareness of the edge professional environment in Saudi Arabia, the functions and roles of practitioners within the scope of the audit profession Tidhm for audits replace Altvarer. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 7 
Issue Number : 1 
Publishing Year : 1427 AH
2006 AD 
Article Type : Article 
Added Date : Saturday, March 20, 2010 

Researchers

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

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