Document Details

Document Type : Article In Journal 
Document Title :
Value-added audit and provide obstacles and demand in the Kingdom
القيمة المضافة لمراجعة الحسابات , و المعوقات وتقديم الطلب في المملكة
 
Subject : Value-added audit and provide obstacles and demand in the Kingdom 
Document Language : Arabic 
Abstract : This research aims to clarify the concept of value-added audit (value - added auditing) in the fourth generation and disclosure of the constraints presented and demand in Saudi Arabia and the importance of this follow from the need for studies contribute to the formation of clear perception of the concepts and goals methods and practices associated with recent professional review of a number of suitable for such studies. To achieve this, the researchers employing positive theory that depend on interpretation and explanation and forecasting its face particular by reviewing the literatures and practice to access a range of definitions and identify dependent and independent variables of this phenomenon and according to the requirements of this theory, was formulated research hypotheses as a basis to study the field and that have been made by using the questionnaire approach with the recruitment of a selected number of factors in the test each hypothesis of the hypotheses under study, the researchers adopted to identify these factors on the literature on themes developed methodologies and auditing practices and factors that govern the submission and demand and have indicated the results of this field study to the validity of hypotheses, the search so confirmed the existence of a modern concept of the audit requires a range of unconventional actions with a view to providing a range of additional services for the client to improve its performance and increase satisfaction as well as a range of restrictions, which limit the application of this concept in Saudi Arabia, which is attributed to factors related to market economics, work, and formal legislation and professional in addition to the existence of an inverse relationship between the provision of references to value-added services and independence, in conclusion, the researchers recommended search a number of recommendations, including confirmation that the submission of audit value added in Saudi Arabia Pttalb greater transparency in the Saudi market as well as professional offices committed to developing the capabilities of its employees on an ongoing basis to keep up with all that is modern in the areas of professional practice it requires them to recognize the growing demand of beneficiaries of this service and its importance needs to take place and the additional advantages addition to the availability guarantee is not affected by the independence of the Auditor when presented 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 22 
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 InvestigatorDoctorate 

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