Expectations Gap in Auditing and the Role of Professional Organizations in Their Limitation: A Field Study on the Professional Organizations in Saudi Arabia
| المصدر: | مجلة الأبحاث الإقتصادية |
|---|---|
| الناشر: | جامعة علي لونيسي البليدة 2 - كلية العلوم الإقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Abu Bakr, Najwa Mohammed Bahr Al-Din (Author) |
| مؤلفين آخرين: | Mohammed, Zahra Ahmed Ismail (Co-Author) , Eltayeb, Elfadl (Co-Author) |
| المجلد/العدد: | مج19, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 27 - 44 |
| ISSN: |
1112-6612 |
| رقم MD: | 1493582 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Expectations Gap (Aeg) | Professional Organizations | Users of Financial Statements
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aimed to study and analyze the theoretical framework of "The Audit Expectations Gap" and identify the role of professional organizations in the Kingdom of Saudi Arabia in narrowing or limiting this gap. The result of the study was that there is a difference between the expectations of the users of financial statements and the actual performance provided by the auditors. "The Audit Expectations Gap" is not static (dynamic). The most important recommendation was the necessity to activate the role of professional organizations in the Kingdom of Saudi Arabia to develop and improve the performance efficiency and responsibilities of the auditors to meet the users' expectations of financial statements and to support their confidence in the audit profession to limit this. |
|---|---|
| ISSN: |
1112-6612 |
عناصر مشابهة
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The Audit Expectations Gap in Saudi Arabia : Perceptions of Auditors Preparers and Financial Statement Users
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Understanding the Representation of Audit Reports in Saudi Arabia
بواسطة: Al Tayari, Abd Allah Mohammed منشور: (2012) -
The Integration of Forensic Accounting and External Auditing for Reducing the Audit Expectation Gap: An Analytical Study on a Sample of Iraqi Universities
بواسطة: Al‐Rubaei, Rabab Adnan منشور: (2019) -
A Proposed Framework for Value-Based Internal Audit and its Impact on the Added Value and the Expectation Gap of Internal Audit: A Field Study in Egypt
بواسطة: Serag, Asmaa Abd El-Monem Mohamed منشور: (2021)
