Document Details

Document Type : Thesis 
Document Title :
Responsibility to Detect Fraud: An s’The AuditorEmpirical Study In The Kingdom Of Saudi Arabia
مسؤولية المراجع عن اكتشاف الغش:دراسة ميدانية في المملكة العربية السعودية
 
Subject : Fraud 
Document Language : Arabic 
Abstract : This Research aims to discuss the auditors’ responsibility regarding fraud detection in the Kingdom of Saudi Arabia, and acknowledging the role of the auditor to fraud detection. In addition, acknowledging the extent of agreement of external auditors to the requirements of the Saudi audit standard "Auditor Responsibility Towards Fraud when Auditing financial Statements". The importance of this research lies in the necessity of improving the efficiency and performance of auditing profession in the kingdom and the necessity to gain the society trust through shedding light on the problem of the auditor responsibility toward fraud detection. Also, identifying the negative effects of this subject on the quality of profession performance specially after many breakdowns and breaches occurred in many countries. To achieve this goal, a questionnaire form was designed to get the necessary information according to Lickert Scale. The questionnaire forms were distributed to a number of external auditors in the kingdom of Saudi Arabia, and data were analyzed to get the research results. The results indicated that the external auditors in the Kingdom of Saudi Arabia show a high degree of knowledge and prescription of their responsibility to fraud detection. Also, the results indicated that external auditors in the Kingdom of Saudi Arabia understand the additional charges and responsibilities needed to meet the Saudi auditing standard "Auditor Responsibility Towards Fraud when Auditing Financial Statements". In addition, the results showed that when the auditor experience increases the agreement of the external auditors to the requirements of the Saudi audit standard regarding the detection of fraud increases, in relation to his/her responsibility to fraud detection and to procedures undertaken during planning and performing of the audit. The research concluded with recommending that professional organizations must do a check procedure of previous fraud cases in order to know the ways followed to falsify the financial statements, hence specifying the procedures that help to discover such cases. 
Supervisor : YUSSIF ABDULALLH BA SUDAN 
Thesis Type : Master Thesis 
Publishing Year : 1430 AH
2009 AD 
Number Of Pages : 161 
Added Date : Thursday, September 26, 2013 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
عتاب عبدالفادر صالحSALH, ETAB ABDULGADERInvestigatorMaster 

Files

File NameTypeDescription
 36084.pdf pdf 

Back To Researches Page