إنضمام المملكة العربية السعودية لمنظمة التجارة العالمية و آثاره على تنظيم وممارسة مهنة مراجعة الحسابات : دراسة ميدانية

الملخص EN

This research aims at exploring the expected future scenarios of the Saudi auditing profession after the affiliation of the Kingdom of Saudi Arabia to the World Trade Organization (WTO).

It also tries to clarify local and international variables affecting the profession, and investigate the ability of the various stakeholders to contain and absorb the affiliation’s consequences.

To achieve that, a questionnaire has been designed based on certain elements directed to each of the study’s two main hypotheses.

These elements were derived from previous literature combined with the consideration of the nature and the development of the auditing profession in Saudi Arabia, noting that the researchers have adopted the positivism approach to conduct this research and achieve its objectives.

The results of this study showed that the Saudi Arabia's affiliation to the WTO will lead to fundamental impacts on the nature, components and mechanisms of regulating the auditing profession in Saudi Arabia.

By joining the WTO's regulations, laws and legislation, major changes should start to develop plans and goals for treatment.

Moreover, results showed that affiliation will imply remarkable effects in the nature and requirements of the practice of the auditing profession in Saudi Arabia, and hence, there is a necessity to cope with these changes.

Finally, the study concludes with some recommendations related to the regulation of the profession, such as the restructuring of the Saudi Organization for Certified Public Accountants (SOCPA) and its professional rules and regulations, and related to the practice of the profession, such as the necessity to reconsider the adoption of all mechanisms that could lead to the development of the quality of professional conduct of the practitioners of the auditing profession in Saudi Arabia.