Audit Expectations Gap in The Public Sector of Saudi Arabia

Authors

  • Ahmed A. Al-Qarni Jeddah College of Technology

DOI:

https://doi.org/10.34120/ajas.v16i2.727

Keywords:

Expectation gap in public audit, General Audit Bureau, Responsibilities and duties of the public auditor, Audit report, Independence, Evidence

Abstract

The purpose of this research is to investigate whether an audit expectations gap exists in the public sector of the Kingdom of Saudi Arabia. The motivation for carrying out this research in Saudi Arabia was due to the lack of research on this issue. The results found evidence of an audit expectations gap in the public sector in Saudi Arabia in the areas of auditor responsibility, auditor independence and audit evidence. The study concludes with a number of .academic and practical recommendations

Downloads

Download data is not yet available.

Author Biography

Ahmed A. Al-Qarni, Jeddah College of Technology

Ph.D. in Accounting, University of Dundee, UK, 2004. Assistant Professor of Accounting and Auditing, Technical College, Jeddah, Saudi Arabia. His research interests are in auditing in general, including public auditing, the expectations gap at the public and private sector levels, and scientific and research interests in corporate governance and developing accounting education.

Downloads

Published

2009

How to Cite

Al-Qarni, A. A. (2009). Audit Expectations Gap in The Public Sector of Saudi Arabia. Arab Journal of Administrative Sciences, 16(2), 143–171. https://doi.org/10.34120/ajas.v16i2.727

Issue

Vol. 16 No. 2 (2009)

Section

Accounting