ﻤﺘﻁﻠﺒﺎﺕ ﻤﻌﺎﻴﻴﺭ ﺍﻟﻌﻤل ﺍﻟﻤﻴﺩﺍﻨﻲ ﺍﻋﺘﻤﺎﺩ ﺍﻟﻤﺭﺍﺠﻊ ﻋﻠ

ﻥﻤ ﺩﺩﻋ ﻕﻴﻘﺤﺘ ﻲﻓ ﻲﺼﺨﺸﻟﺍ ﻩﺭﻴﺩﻘﺘ ﻰﻠﻋ ﻊﺠﺍﺭﻤﻟﺍ ﺩﺎﻤﺘﻋﺍ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺭﻴﻴﺎﻌﻤ ﺕﺎﺒﻠﻁﺘﻤ

ﻩﺭﺎﺜﺁﻭ ﺭﻅﻨ ﺔﻬﺠﻭ ﻥﻤ ﻲﻨﻬﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺓﺩﻭﺠ ﻰﻠﻋ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺔﻨﻬﻤ ﻲﺴﺭﺎﻤﻤ

ﺔﻜﻠﻤﻤﻟﺍ ﻲﻓ ﺔﻴﺩﻭﻌﺴﻟﺍ ﺔﻴﺒﺭﻌﻟﺍ

: ﺔﻴﻨﺍﺩﻴﻤ ﺔﺴﺍﺭﺩ

ﺩﻬﻋ ﺕﻨﺒ ﺭﺘﻴﻋﺯ ﻲﻠﻋ

ﺹﻠﺨﺘﺴﻤﻟﺍ

ﺭﻴﺩﻘﺘ ﻰﻠﻋ ﻊﺠﺍﺭﻤﻟﺍ ﺩﺎﻤﺘﻋﺍ ﻯﺩﻤ ﺔﺸﻗﺎﻨﻤﻭ ﺢﻴﻀﻭﺘ ﻰﻟﺇ ﺙﺤﺒﻟﺍ ﺍﺫﻫ ﻑﺩﻬﻴ ﺔـﻤﺎﻴﻗ لﻼـﺨ ﻲـﺼﺨﺸﻟﺍ ﻩ

ﺀﺎـﻓﻭﻟﺍ ﻰـﻠﻋ ﻪـﺘﺭﺩﻗ ﻯﺩـﻤﻭ ﺎﻫﺫﻴﻔﻨﺘ ﻰﻠﻋ ﺩﻗﺎﻌﺘﻴ ﻲﺘﻟﺍ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺕﺎﻴﻠﻤﻌﻟ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺕﺍﺀﺍﺭﺠﺈﺒ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺭﻫﺎﻅﻤﺒ ﺔﻘﻠﻌﺘﻤﻟﺍ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺭﻴﻴﺎﻌﻤ ﺕﺎﺒﻠﻁﺘﻤﺒ .

ﺭﻴﺜﺄـﺘ ﻥﻋ ﺏﺎﻘﻨﻟﺍ ﻑﺸﻜ ﻰﻟﺇ ﻑﺩﻬﻴ ﺎﻤﻜ

ﻬﻤﺎﻴﻗ ﺹﺭﻓ ﺩﻭﺠﻭ ﻥﻋ ﺏﺘﺭﺘﻤﻟﺍﻭ ﻥﻴﻌﺠﺍﺭﻤﻟﺍ ﻥﻴﺒ ﺀﺍﺩﻷﺍ ﻲﻓ ﺕﻭﺎﻔﺘﻟﺍ ﻲﻓ ﺔﻴﺼﺨﺸﻟﺍ ﻡﻬﺘﺍﺭﻴﺩﻘﺘ ﻡﺍﺩﺨﺘﺴﺎﺒ ﻡ

ﻲﻨﻬﻤﻟﺍ ﻡﻬﺌﺍﺩﺃ ﺓﺩﻭﺠ ﻰﻠﻋ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺭﻴﻴﺎﻌﻤ ﺕﺎﺒﻠﻁﺘﻤ ﻊﻤ لﻤﺎﻌﺘﻟﺍ .

ﻲـﻓ ﺙﺤﺒﻟﺍ ﺍﺫﻫ ﺔﻴﻤﻫﺃ ﻥﻤﻜﺘﻭ

ﻪﻘﻴﺒﻁﺘ ﺩﻨﻋ ﻲﺼﺨﺸﻟﺍ ﻩﺭﻴﺩﻘﺘﻟ ﻊﺠﺍﺭﻤﻟﺍ ﻡﺍﺩﺨﺘﺴﺍ ﻥﻴﺒ ﺔﻗﻼﻌﻟﺍﻭ ﺭﺜﻷﺍ ﺢﻀﻭﻴ ﻲﻤﻠﻋ ﺱﺎﺴﺃ ﺩﻭﺠﻭ ﺓﺭﻭﺭﻀ ﺒﺭﻌﻟﺍ ﺔﻜﻠﻤﻤﻟﺍ ﻲﻓ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺭﻴﻴﺎﻌﻤ ﺕﺎﺒﻠﻁﺘﻤﻟ ﻲﻨﻬﻤﻟﺍ ﻪﺌﺍﺩﺃ ﺓﺩﻭﺠ ﻯﻭﺘﺴﻤﻭ ﺏﻨﺎﺠ ﻥﻤ ﺔﻴﺩﻭﻌﺴﻟﺍ ﺔﻴ

ﺭﺨﺁ ﺏﻨﺎﺠ ﻥﻤ .

ﻲـﻓ ﻡﻬـﺴﺘ ﺕﺎـﺤﺭﺘﻘﻤ ﻡﻴﺩﻘﺘ ﺹﺭﻓ ﺔﺤﺎﺘﺇ ﻲﻓ ﻥﻤﻜﺘ ﺱﺎﺴﻷﺍ ﺍﺫﻫ لﺜﻤ ﺩﻭﺠﻭ ﺔﻴﻤﻫﺄﻓ

ﺩﻭـﺠﻭ ﺔﻴﻗﺍﺩﺼﻤ ﻲﻓ ﻙﻜﺸﻴ ﺎﻤ ﺭﻭﻬﻅ ﻱﺩﺎﻔﺘﻭ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺔﻨﻬﻤ ﻲﻓ ﻱﺩﻭﻌﺴﻟﺍ ﻊﻤﺘﺠﻤﻟﺍ ﺔﻘﺜ ﻰﻠﻋ ﻅﺎﻔﺤﻟﺍ ﺔﻴﻨﻬﻤﻟﺍ ﺕﺎﺴﺭﺎﻤﻤﻟﺍ ﺩﻴﺤﻭﺘ ﻑﺩﻫ ﻕﻘﺤﺘ ﻻ ﺭﻴﻴﺎﻌﻤ .

ﺘﻟﻭ ﻥﺎﻴﺒﺘـﺴﺍ ﺓﺭﺎﻤﺘـﺴﺍ ﻡﻴﻤﺼﺘ ﻡﺘ ﻑﺩﻬﻟﺍ ﺍﺫﻫ ﻕﻴﻘﺤ

ﻥﻤ ﺩﺩﻋ ﻰﻠﻋ لﻤﺘﺸﺘ ﺔـﻴﻨﺎﻜﻤﺇ ﺔـﺜﺤﺎﺒﻟﺍ ﻯﺭﺘ ﻲﺘﻟﺍﻭ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺭﻴﻴﺎﻌﻤ ﻥﻤ ﺔﺠﺭﺨﺘﺴﻤﻟﺍ ﺹﻭﺼﻨﻟﺍ

ﺎﻫﺎﻘﻴﺒﻁﺘ ﻲﻓ ﻲﺼﺨﺸﻟﺍ ﻩﺭﻴﺩﻘﺘ ﻊﺠﺍﺭﻤﻟﺍ ﻡﺍﺩﺨﺘﺴﺍ ﻲـﻨﻬﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺓﺩﻭﺠ ﺭﺼﺎﻨﻋ ﻥﻤ ﺩﺩﻋ ﻰﻟﺇ ﺔﻓﺎﻀﻹﺎﺒ ،

ﻊﺠﺍﺭﻤﻠﻟ ﻲﺼﺨﺸﻟﺍ ﺭﻴﺩﻘﺘﻟﺍ ﻥﺃ ﺔﺜﺤﺎﺒﻟﺍ ﻯﺭﺘ ﻲﺘﻟﺍ ﹰﺎﺒﻠﺴ ﺭﺜﺅﻴ ﺩﻗ

ﺎﻬﻴﻠﻋ . ﺹﻭـﺼﻨﻟﺍ ﻩﺫـﻫ ﻑـﻴﻅﻭﺘ ﻡﺘﻭ

ﻲﺒﺎﺠﻴﻹﺍ ﺞﻬﻨﻤﻟﺍ ﺕﺎﻴﻀﺘﻘﻤ ﻕﻓﻭ ،ﺙﺤﺒﻟﺍ ﺎﺘﻴﻀﺭﻓ ﺭﺎﺒﺘﺨﻻ ﺭﺼﺎﻨﻌﻟﺍﻭ .

ﻰـﻟﺇ ﺔﺴﺍﺭﺩﻟﺍ ﺞﺌﺎﺘﻨ ﺕﺭﺎﺸﺃ ﺩﻗﻭ

ﻴﺘﻴﻀﺭﻔﻟﺍ ﺔﺤﺼ ﻥ

ﺹﺭـﻓ ﺓﺩﺎﻴﺯ ﻲﻓ ﻡﻬﺴﻴ ﻊﺠﺍﺭﻤﻠﻟ ﻲﺼﺨﺸﻟﺍ ﺭﻴﺩﻘﺘﻟﺍ ﻥﺃ ﻰﻟﺇ ﺔﺴﺍﺭﺩﻟﺍ ﺕﺼﻠﺨ ﺙﻴﺤ ،

ﺴ ﺭﺜﺅﻴﻭ ﻥﻴﻌﺠﺍﺭﻤﻟﺍ ﻥﻴﺒ ﺕﺎﺴﺭﺎﻤﻤﻟﺍ ﻲﻓ ﺕﻭﺎﻔﺘ ﺩﻭﺠﻭ ﻲﻨﻬﻤﻟﺍ ﺀﺍﺩﻷﺍ ﺓﺩﻭﺠ ﻰﻠﻋ ﺎﺒﻠ

. ﺔﺴﺍﺭﺩﻟﺍ ﻡﺎﺘﺨ ﻲﻓﻭ

ﺔـﻌﺠﺍﺭﻤﻟﺍ ﺭﻴﻴﺎﻌﻤ ﺔﻨﺠﻠﺒ ﺔﻠﺜﻤﻤ ﻥﻴﻴﻨﻭﻨﺎﻘﻟﺍ ﻥﻴﺒﺴﺎﺤﻤﻠﻟ ﺔﻴﺩﻭﻌﺴﻟﺍ ﺔﺌﻴﻬﻟﺍ ﻡﺎﻴﻗ ﺎﻫﺩﺎﻔﻤ ﺔﻴﺼﻭﺘ ﺔﺜﺤﺎﺒﻟﺍ ﺕﻤﺩﻗ ﺔﻴﻨﻬﻤﻟﺍ ﺀﺍﺭﻵﺍﻭ ﺭﻴﻴﺎﻌﻤﻠﻟ ﻲﻗﺎﺤﻟﺇ ﺭﺍﺩﺼﺇ ﺩﺍﺩﻋﺈﺒ ﻴ

ﺔـﻓﺎﻜﻟ ﺔﻘﻴﻗﺩﻭ ﺔﺤﻀﺍﻭ ﺕﺍﺭﻴﺴﻔﺘﻭ ﻑﻴﺭﺎﻌﺘ ﻰﻠﻋ لﻤﺘﺸ

ﻫﺎﻅﻤﻭ ﺕﺍﺭﺎﺒﻌﻟﺍﻭ ﺕﺎﺤﻠﻁﺼﻤﻟﺍ ﻲـﺘﻟﺍﻭ ﺓﺩﻤﺘﻌﻤﻟﺍ ﻲﻨﺍﺩﻴﻤﻟﺍ لﻤﻌﻟﺍ ﺭﻴﻴﺎﻌﻤ ﺹﻭﺼﻨ ﻲﻓ ﺓﺩﺭﺍﻭﻟﺍ لﻤﻌﻟﺍ ﺭ

ﺓﺩﻭـﺠ ﺔـﺒﻗﺍﺭﻤ ﺞﻤﺎﻨﺭﺒ لﻼﺨ ﻥﻤ ﺎﻬﺒ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺏﺘﺎﻜﻤ ﻡﺍﺯﺘﻟﺍ ﺔﻌﺒﺎﺘﻤ ﻊﻤ ﺕﺍﺭﻴﺴﻔﺘﻟﺍ ﻥﻤ ﺩﻴﺩﻌﻟﺍ لﻤﺘﺤﺘ ،ﻲﻨﻬﻤﻟﺍ ﺀﺍﺩﻷﺍ ﻡﺎﻴﻘﻟ ﺔﻓﺎﻀﻹﺎﺒ

ﻥﻴﻌﺠﺍﺭـﻤﻠﻟ ﺭﻤﺘﺴﻤﻟﺍ ﺏﻴﺭﺩﺘﻠﻟ ﻡﺎﻅﻨ ﻊﻀﻭ ﻲﻓ ﺎﻫﺭﻭﺩﺒ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺏﺘﺎﻜﻤ

ﺘﺎﻜﻤﻟﺍ ﻲﺒﻭﺴﻨﻤ ﻥﻤ ﺏ

ﻭ ﺕﺎـﺴﺭﺎﻤﻤﻟﺍ ﺩـﻴﺤﻭﺘ ﺔﻟﺄﺴﻤ ﻰﻠﻋ ﺯﻴﻜﺭﺘﻟﺍ ﻊﻤ ﻥﻴﺌﺩﺘﺒﻤﻟﺍ ﻥﻴﻌﺠﺍﺭﻤﻠﻟ ﻲﻠﻴﻫﺄﺘ ﻡﺎﻅﻨ

ﺏﺘﻜﻤ لﻜ ﻯﺩﻟ ﺓﺩﻤﺘﻌﻤﻟﺍ ﺔﻌﺠﺍﺭﻤﻟﺍ ﺔﻟﺩﺃ ﻲﻓ ﻙﻟﺫ ﻕﻴﻘﺤﺘﻟ ﺔﺤﻀﺍﻭ ﺕﺎﻬﻴﺠﻭﺘﻭ ﺕﺎﻴﻟﺁ ﻊﻀﻭﻭ .

The Auditor Dependency on his Judgment in Accomplishing a Number of Requirements of Fieldwork Standards and its Impacts upon the Quality of Professional Performance from

Auditors’ Point of View in the

Kingdom of Saudi Arabia: an Empirical Study

Ahed Ali Z. Zeaiter

Abstract

This research aims at clarifying and discussing how much an auditor depends on his own personal judgment during the fieldwork processes embedded within the conduct of auditing assignments, and his ability to comply with the requirements of fieldwork auditing standards for his contracted auditing assignments. It also aims at uncovering the impact of the variations of performance between auditors, which results in using personal judgments during the interpretation of the requirements of the fieldwork standards, and how this can impact upon the quality of their professional performance. The importance of this research comes from facilitating the scientific basis required to clarify the relationship between using personal judgments and complying with a number of requirements of various fieldwork auditing standards, as well as to clarify how personal judgments can impact upon the quality of auditors’

professional performance. The significance of establishing such a basis resides in maintaining public confidence for the auditing profession, especially through limiting doubts around the ability of the auditing standards to achieve their aims in unifying professional performance. In order to achieve these aims, a questionnaire was designed containing a number of statements taken from fieldwork standards which the researcher considered as providing auditors with the ability of using their personal judgments, in addition to a number of elements related to the quality of professional performance which, the researcher believes that the personal judgments may negatively affect them. These statements and elements were directed to examine the two research hypotheses, based on the positive methodological approach. The results of the empirical study supported the reliability of two hypotheses, as they indicated that the personal judgment of the auditor contributes to having a wide range of variations in professional performance, and such variations do negatively impact upon the quality of auditors’ performances. By way of conclusion, the researcher provided a recommendation that requires the Auditing Standards Committee of the Saudi Organization for Certified Public Accountants (SOCPA) to prepare a revised version for their issued standards and opinions that include a clear and accurate definitions for the numerous undefined phrases, as well as requiring audit firms to implement continuous training programs for professional staff including new entrants in order to standardize practices while emphasizing the importance of that in their audit manuals.