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Scientific Publishing Center
Document Details
Document Type
:
Article In Journal
Document Title
:
The Environmental Auditing in the Kingdom of Saudi Arabia: Current Practice and Future Perspective: An Empirical Study (Exploratory)
المراجعة البيئية في المملكة العربية السعودية_ الممارسة الحالية والنظرة المستقبلية : دراسة ميدانية (استكشافية)
Subject
:
Accounting
Document Language
:
Arabic
Abstract
:
The main objective of this study is to explore the external auditors' views on the environmental auditing; current practice and future perspective in Saudi Arabia. To achieve that, a questionnaire was constructed and distributed to a sample of external auditors operation in Saudi Arabia. The study findings include: - Currently, the practice and requirements on environment auditing still in their initial stages; - For the future; views are on agreement as to the importance of stating clear objectives for environmental auditing, and determining the subjects to be included in environmental auditing; - Environmental auditing requires knowledge, experience and skills; - Legislations, roles, and standards are important for environmental auditing; -Organizations and societies should exert some pressuring on corporations for implementing environmental requirements; - It is possible to benefit from current financial auditing standards and concepts in the field of environmental auditing, particularly the concepts of independence objectivity and professional required level of qualification; - Environmental reports should be separately issued and supported by rules and regulations which determine the forms and timing of issuing these reports.
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
21
Issue Number
:
2
Publishing Year
:
1428 AH
2007 AD
Article Type
:
Article
Added Date
:
Sunday, October 11, 2009
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
صالح عبدالرحمن السعد
S. A. Alsaad
Researcher
Files
File Name
Type
Description
21731.pdf
pdf
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