Document Details

Document Type : Thesis 
Document Title :
THE USEFULNESS OF AUDIT REPORTS FROM ITS USERS PERSPECTIVE IN KINGDOM OF SAUDI ARABIA:AN EMPRIACAL STUDY ON GOVERNATE OF JEDDAH
مدى منفعة تقارير المراجعة من وجهة نظر مستخدميها في المملكة العربية والسعودية بالتطبيق على محافظة جدة.
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : This research aims at revealing the determinants of the usefulness of reports of auditing process. In order to achieve this purpose, positive Theory which is based on explanation, interpretation and prediction of a specific phenomenon was employed through reviewing current relevant literature with the purpose of concluding a group of definitions and identifying independent variables related to this phenomenon. This study used questionnaire as a tool for collecting data according to Likert scale. This questionnaire was sent to a sample of the department of credit and investment in banks, Zakat and income authority in government departments. Responses were received from 91 individuals in the department of investment in banks and investment companies, 72 individuals in the department of finance in banks and companies that are related to financing and 37 individuals from Zakat and income authority. This study has adopted points of view of sample individuals, concerning several questions such as: how far the suitability and accuracy of information reported in the report of chartered accountant affect the use of auditing process, how far the objectivity and timing of submitting the report of the chartered accountant have an effect on the usefulness of auditing process, how far the level of perception of this report users have an impact on the usefulness of auditing process, how far this report type ( qualified or unqualified ) has an effect upon the usefulness of auditing process, how far alternative information affect the usefulness of auditing process, and how far hard times in which decisions are taken as a result of uncertainty have an effect upon the usefulness of auditing process. All required data were collected for this study from questionnaires. Then, after analyzing these data through the use of some statistical methods suitable for this study, we concluded a number of determiners that have an effect upon the usefulness of auditing reports represented in the accuracy of the reported of the chartered accountant as it is regarded as one of the most important factors of the usefulness of auditing reports. Then, it is followed by the perception of report users, the objectivity of the chartered accountant, the time of presenting this report, the suitability of information mentioned in this report. The effect of the report of the chartered accountant whether it was qualified or unqualified was also clear according to the category used. Users stressed the importance of the chartered accountant report for providing useful information in cases of uncertainty. The researcher has concluded a group of important recommendations such as: the necessity of conducting more studies concerning this topic due to its importance as a result of current events and economic changes in business and capital markets around the world which resulted in more demand for continuous auditing. 
Supervisor : dr. 
Thesis Type : Master Thesis 
Publishing Year : 1431 AH
2010 AD 
Added Date : Saturday, May 1, 2010 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
عبدالعزيز هادي القحطانيALQAHTANI, ABDULAZIZ HADI MResearcherMaster 

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