أسباب و آثار وجود ظاهرة "تسوق رأي المراجعة" في المملكة العربية السعودية : دراسة ميدانية

Abstract EN

This research aims to uncover the causes of the "audit opinion shopping" concept in Saudi Arabia and measuring and analyzing its impacts on the organizing and practicing of the auditing profession.

For the purpose of achieving the objectives of this research, a positive methodological approach has been implemented and used to identify and formulate one question and one hypothesis, and a questionnaire has been used as a method for collecting data to know the views and trends of the sample drawn from the research community which constitutes of Certified Public Accountants working in Saudi Arabia.

The results of the empirical study indicates that there are five causes of the presence of this phenomenon, Meanwhile, the results of the study ensured the reliability of the study's hypothesis that, the presence of the "audit opinion shopping" adversely affects the organization and practice of the auditing profession in Saudi Arabia.

At the end of this research, the researchers provided a number of recommendations, of which the most important were: stressing the importance of supporting the ongoing awareness of the audit opinion shopping phenomenon and its causes and effects, the need for an effective cooperation between the Saudi Organization for Certified Public Accountants (SOCP A) and the Saudi Capital Market Authority (CMA) by which a system that can enable an effective turnover of auditors between companies especially open and closed joint companies and to ensure auditor independence from the company's management can be developed and implemented.