أهمية تطبيق مراجعة النظير في تحسين جودة التدقيق الخارجي: دارسة ميدانية من وجهة نظر المدققين في مكاتب التدقيق في أمانة العاصمة-صنعاء

Abstract EN

The aim of the research is to identify the importance of applying peer review in improving the quality of external auditing by surveying the opinions of a sample of auditors in external audit offices.

And that is by finding the relationship between the importance of applying peer review and improving the quality of external audit in its three axes (External audit standards, professional ethics and organize performances in audit offices).

Using the Statistical Package for Social Sciences (SPSS) program, the researcher reached several results, including:- 1) The importance of applying peer review in improving the quality of external audit.

2) There are no statistically significant differences between the response of the study sample members about the importance of peer review in improving the quality of external auditing in audit firms in the city of Sana’a, due to the variable of educational qualification, professional qualification and years of experience.

3) The importance of applying peer review in enhancing compliance with auditing standards, professional ethics and organize performances in audit offices.

4) The application of peer review in audit offices achieves the quality of the audit process, provided that standards, policies and procedures are set that guarantee the independence and integrity of implementation.

5) There is a statistically significant relationship between peer review and improvement of audit quality.

The researcher recommended a number of recommendations, including: the necessity of applying the peer review because of its importance in improving the quality of auditing, the Yemeni Certified Public Accountants Association and the bodies supervising the audit profession must set standards, policies and procedures that guarantee the independence and safety of implementation, the necessity of holding courses on the importance and how to apply peer review.

Establishing a general administration affiliated to the Yemeni Certified Public Accountants Association, in partnership with the authorities supervising the audit profession, (while setting conditions for membership in this department) to develop the necessary procedures and mechanisms for the implementation of peer review