An Investigation of the Audit Expectation Gap in Yemen

An Investigation of the Audit Expectation Gap in Yemen

Auditors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client’s financial statements. This study attempts to assess the possible existence of an audit expectation gap between auditors and financial stateme...

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Main Author: Al-Sokhimi, Ibrahim Mohammed Mohammed
Format: Thesis
Language:eng
Published: 2009
Subjects:
HF5667 Professional Ethics
Auditors.
Online Access:https://etd.uum.edu.my/3667/1/s800089.pdf
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id my-uum-etd.3667
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
advisor Abidin, Shamharir
topic HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
Al-Sokhimi, Ibrahim Mohammed Mohammed
An Investigation of the Audit Expectation Gap in Yemen
description Auditors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client’s financial statements. This study attempts to assess the possible existence of an audit expectation gap between auditors and financial statement users in Yemen. A wide gap was found in the areas of auditor responsibilities for fraud detection and prevention, auditor judgment in the selection of audit procedures and maintenance of accounting records. In order to reduce the expectation gap and improve decision-making by financial statement users, the results of this study support the adoption of the long form audit report, educating the users of financial statements and improve the audit quality by professional accounting bodies.
format Thesis
qualification_name masters
qualification_level Master's degree
author Al-Sokhimi, Ibrahim Mohammed Mohammed
author_facet Al-Sokhimi, Ibrahim Mohammed Mohammed
author_sort Al-Sokhimi, Ibrahim Mohammed Mohammed
title An Investigation of the Audit Expectation Gap in Yemen
title_short An Investigation of the Audit Expectation Gap in Yemen
title_full An Investigation of the Audit Expectation Gap in Yemen
title_fullStr An Investigation of the Audit Expectation Gap in Yemen
title_full_unstemmed An Investigation of the Audit Expectation Gap in Yemen
title_sort investigation of the audit expectation gap in yemen
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2009
url https://etd.uum.edu.my/3667/1/s800089.pdf
_version_ 1747827622257098752
spelling my-uum-etd.36672022-04-21T03:10:08Z An Investigation of the Audit Expectation Gap in Yemen 2009 Al-Sokhimi, Ibrahim Mohammed Mohammed Abidin, Shamharir College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. Auditors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client’s financial statements. This study attempts to assess the possible existence of an audit expectation gap between auditors and financial statement users in Yemen. A wide gap was found in the areas of auditor responsibilities for fraud detection and prevention, auditor judgment in the selection of audit procedures and maintenance of accounting records. In order to reduce the expectation gap and improve decision-making by financial statement users, the results of this study support the adoption of the long form audit report, educating the users of financial statements and improve the audit quality by professional accounting bodies. 2009 Thesis https://etd.uum.edu.my/3667/ https://etd.uum.edu.my/3667/1/s800089.pdf text eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000336406 masters masters Universiti Utara Malaysia Adams, M.B. (1994), "Agency theory and the internal audit", managerial Auditing Journal, Vol. 9 No. 8, pp. 8-14. Al-Ariqi, R.S. (2004) Yemen Association for Certified Public Accountants to YT: Yemen Times Magazine, Vol 13 No. 742. Almer, E.D. & Brody, R.G. (2002), "An empirical investigation of context-dependent Communications between auditors and bankers", Managerial Auditing Journal, Vol. 17 No. 8. 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