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Volume :16 Issue : 2 2009      Add To Cart                                                                    Download

Audit Expectations Gap in the Public Sector of Saudi Arabia

Auther : Ahmed A. Al-Qarni

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.

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