مدى تحسين جودة المراجعة الخارجية في المملكة العربية السعودية بتطبيق متطلبات المراجعة المبنية على المخاطر
; Extent to Which the Quality of External Auditing in the Kingdom of Saudi Arabia Improved by Applying Risk-based Auditing Requirements: Auditors Perspective; د. جعفر عثمان الشريف عبد العزيز; 2024; Journal article;
Journal of Humanities and Social Sciences ; ISSN: 2690-0688
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د. جعفر عثمان الشريف عبد العزيز
- (AR-SA)
This study aims to identify the impact of applying the risk-based audit requirements to the improvement of external audit in the Kingdom of Saudi Arabia as perceived by the external auditors, who work for auditing offices licensed to practice this profession in the Kingdom of Saudi Arabia. The study adopted a questionnaire that involved several questions to seek the views of the respondents and to achieve the study objectives. The field study was conducted on a sample of (197) external auditors. The study concluded that there was a positive, statistically significant impact in varying degrees of applying risk-based auditing requirements to the improvement of quality of external auditing in the Kingdom of Saudi Arabia, whereas such impact was moderate in the field of applying the inherent risk requirements. It was high in the field of applying control risk requirements and moderate in the field of applying detection risks. Among the most prominent recommendations that came out of the study is the need to strengthen the ability of external auditors in the Kingdom of Saudi Arabia in the field of reducing external audit risks, as this contributes to their recognition of clients’ problems, maintaining their independence, thus improving the quality of auditing, and the need for them to pay attention to modern trends in the field of the auditing, by adopting and applying international auditing standards related to its quality
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