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Exploring The Quality Of Sme Audits In The Uae, Ahmad Abdul Fattah Odeh

Theses

[Purpose: The aim of this dissertation is to investigate audit quality in the UAE for small and medium sized companies, using the Framework for Audit Quality proposed by the IAASB]. [Design/Methodology/Approach: The methodology used was to describe the laws and regulations now in place in the GCC and to review some of the existing authorities that are working to regulate the audit industry in the country‟s private sector. Next, questionnaires were used to measure the perception of audit quality in SMEs, which was analyzed by means of factor analysis. A number of interviews were also conducted over the same variables …