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 TypeDr GradeEmail
صالح عبدالرحمن السعدS. A. AlsaadResearcher  

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