تأثير التغيير الدوري للمراجع الخارجي فيما يتعلق بتكلفة عملية المراجعة و دوره في تحسين جودة المراجعة : دراسة ميدانية على البنوك العاملة في اليمن

الملخص EN

This study aims to identify the impact of the mandatory rotation of external auditors on the quality of audit with respect to the cost and audit fees.

To achieve the objective of the study, a questionnaire was designed and distributed to the employees of the banks under study.

For the purpose of analyzing questionnaire data and testing hypotheses, SPSS was employed.

The study found a significance relationship between the mandatory rotation of external auditors and the quality of the audit, from the point of view of respondents in banks operating in Yemen.