متطلبات النهوض بمهنة مراجعة الحسابات في حضرموت : دراسة ميدانية

الملخص EN

This study aimed to identify the essential requirements for developing the audit profession in Hadhramout from the point view of auditors and accounting academics .

This study investigates to what extent local audit firms need to merger , having industry specialization and the ties between local audit firms and foreign audit firms.

In addition, the present study investigates whether the regulator and auditing profession-related organizations perform its jobs and duties for supervising on external auditors effectively, and identifying the ways of activating their roles in developing the audit profession.

A questionnaire was designed and distributed to a sample of external auditors in Mukalla city, and academic staff in accounting department at Hadhramout University .

After analyzing the data, the study showed the following results: 1- There is a need for the merger of audit firms to develop the audit profession.

But the auditors don’t show a trend or preference for merge.

2- The ties between local auditing offices and foreign auditing firms could develop the audit profession and increase the auditors expertise.

However, local auditing offices don’t show serious desire to create strong ties with foreign auditing firms.

3- There is a need for the audit firm industry specialization to develop the audit profession, An audit firm industry specialization increases auditors efficiency, specially in the evaluating of internal control area.

4- The regulatory and supervisory agencies don’t perform their duties in terms of control and imposing fines on external auditors.

Therefore, there is an urgent need to activate their roles, and speed of completing the composing of supreme board of accounting and auditing profession.