Browsing by Subject "Auditors"

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Analytical Procedures Practices: by Auditors in Qatar

Al Khater, Khalid Bin Nasser; Al Samarrai, Adnan Hashem (2005-05-01)

The objectives of this study are to: - Investigate auditors use of analytical procedures in Qatar - Identify the main objectives for using these procedures. - Determine the most important obstacles which are likely to ...
Factors Influencing the Change of the External Auditor in Iraq Views of Companies and Auditors

Al Fadl, Moayad Mohammed Ali (2003-05-01)

The present study aims at identifying the factors Influence the change of external clients and its significance to companies and clients. The sample of the study consisted of 21 companies that had witnessed a change in the ...
The use of Causal Theory in predicting the Expectation Gap between Auditors and users of Financial Statements: An Empirical Study on Canal Governorates in Arab Republic of Egypt

Albaz, Mustafa Ali (1999-05-01)

The research aims at the use of the Causal Attribution Theory in predicting the degree and the actual causes of the expectation gap in auditing as an attempt to motivate the scientific and professional institutions of ...

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