الصعوبات التي تواجه مراجعي الجهاز المركزي للرقابة و المحاسبة في الجمهورية اليمنية : فرع ساحل حضرموت نموذجا

الملخص EN

The aim of the present study is to identify the obstacles facing the auditors of central organization for control and accounting in the Republic of Yemen – Mukalla branch, A questionnaire was distributed to a sample of 35 out of 49 auditors working at the branch, the obstacles were classified into three types, obstacles related to the branch, to the auditors themselves, and finally to auditees.

The study concludes that the most important obstacles faced by auditors regardless of classification are: -There is no supervision on the work of auditors by top management .

- The notice of auditors were not taken in consideration by the auditees.

- The auditees de not correcting the workin the light of the notice given by the auditors.

- The auditors have not enough qualification for auditing work.

-The auditors do not get health insurance.

- There is no attempt to develop the auditors work through training and conducting additional studies - There is a Lack in the cooperation among some auditees.