مدى ملاءمة متطلبات المعيار الدولي للتقرير المالي للمنشآت الصغيرة و متوسطة الحجم المعتمد في المملكة العربية السعودية : دراسة ميدانية من وجهة نظر مراجعي الحسابات

Abstract EN

This study aimed to demonstrate the suitability of the requirements of the International Financial Reporting Standard (IFRS) for small and medium-sized entities which is implemented in the Kingdom of Saudi Arabia, and the impact of the use of (IFRS) on those entities, in addition to identifying the most important accounting problems that facing small and medium-sized entities and the opinions of auditors about the justifications for the existence of international standard for small and medium-sized entities and its role in meeting the needs of the preparers and users of the financial statements of those entities, and to identify the opinions of the auditors on the importance of the measures adopted in the (IFRS) for small and medium-sized entities and the segments that have been omitted in simplifying accounting for such entities from the viewpoint of auditors in the Kingdom of Saudi Arabia and identifying the obstacles that may limit the effectiveness of applying IFRS for small and medium-sized enterprises from the viewpoint of the auditors.

The study used the descriptive approach to answer the study questions and test the hypotheses.

To achieve the objectives of the study, the researcher designed a questionnaire consisting of (39) items divided into five sections.

The questionnaire was used as the main tool for collecting the study data.

The study population included the auditors who are working in the audit firms in Riyadh, Saudi Arabia.

The study sample consisted of (150) external auditors and to analyze the data and test the hypotheses of the study, the researcher used a set of statistical methods that included descriptive statistics, Independent samples T-Test, and the One-Way ANOVA.

The main findings of the study showed that low-level of accounting awareness is one of the most important problems facing small and medium-sized entities in the Kingdom of Saudi Arabia and Auditors agreed that there is a need for IFRS to meet the needs of users of the financial statements of these entities.

Also, the lack of knowledge about IFRS among accountants in Small and Medium-sized entities is one of the most important obstacles that may limit the effectiveness of applying IFRS.

Based on these results, the researcher made a set of recommendations, the most important of which is to increase the awareness of the importance of IFRS for small and medium-sized entities via providing lectures and training courses to the owners of those entities and encourage them to participate in which may improve their accounting knowledge and skills.