The impact of physical factors, behavioral and environmental independence of the auditors in the republic of Yemen
Joint Authors
Ahmad, Sultan Hasan Muhammad
Rathi, N. S.
Source
Issue
Vol. 2012, Issue 28 (31 Mar. 2012), pp.95-110, 16 p.
Publisher
Publication Date
2012-03-31
Country of Publication
Yemen
No. of Pages
16
Main Subjects
Abstract EN
The objective of this research is to scrutinize the impact of physical, behavioral, and environmental factors on the independence of auditors.
The study was conducted in the Republic of Yemen.
To achieve the objective of the study, the researchers have done the theoretical part of this study through office survey on the books, the periodicals, the electronic websites, the laws, the instructions, the profession behavioral codes, the standards of relevant international accounting and auditing.
A questionnaire has been distributed among the Heads of Auditing Departments in auditing companies in Sana’a.
The study recommended the need to abide by the rules of professional conduct from the International Federation of Certified Public Accountants, and the Laws and regulations related to strengthening the independence of auditors.
American Psychological Association (APA)
Ahmad, Sultan Hasan Muhammad& Rathi, N. S.. 2012. The impact of physical factors, behavioral and environmental independence of the auditors in the republic of Yemen. al-Bāḥith al-Jāmiʻī،Vol. 2012, no. 28, pp.95-110.
https://search.emarefa.net/detail/BIM-958654
Modern Language Association (MLA)
Ahmad, Sultan Hasan Muhammad& Rathi, N. S.. The impact of physical factors, behavioral and environmental independence of the auditors in the republic of Yemen. al-Bāḥith al-Jāmiʻī No. 28 (Jan. / Mar. 2012), pp.95-110.
https://search.emarefa.net/detail/BIM-958654
American Medical Association (AMA)
Ahmad, Sultan Hasan Muhammad& Rathi, N. S.. The impact of physical factors, behavioral and environmental independence of the auditors in the republic of Yemen. al-Bāḥith al-Jāmiʻī. 2012. Vol. 2012, no. 28, pp.95-110.
https://search.emarefa.net/detail/BIM-958654
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 109-110
Record ID
BIM-958654