أثر التحول من تطبيق معايير المحاسبة السعودية إلى المعايير الدولية للتقرير المالي على مهنة المراجعة في المملكة العربية السعودية : دراسة ميدانية

الملخص EN

The rapid pace of economic globalization has driven Saudi Arabia to work towards maintaining convergence to the international financial reporting standards (IFRSs) in order to enhance the quality of financial reporting.

Therefore, this study aims to investigate the perceptions of academia and auditors towards the expected effect of convergence on audit profession.

Moreover, it aims to explore any potentially significant differences among respondents.

Deductive approach has been employed using a questionnaire survey and semi-structured interview.

Findings reveal that five expected effects, in order of importance, may occur as a result of the impact of international financial reporting standards on auditing profession.

These effects include an increase in the demand for non-audit services, an increase in audit fees, an increase in internal cost for audit firms, an increase in the workload of the internal audit department, and an encouragement of audit firms to accumulate experience and develop their employees.

It is due to the lack of accounting literature related to IFRSs and their effects on the audit profession in Saudi Arabia that this study is expected to contribute to the enrichment of professional knowledge in the audit market and its findings will be beneficial to Saudi regulators of the audit profession and audit firms.

This study is subjected to some limitations such as the small sample size as a result of the inadequate knowledge the population had about this type of studies.