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Advances in Social Sciences Research Journal – Vol.7, No.11
Publication Date: November 25, 2020
DOI:10.14738/assrj.711.9333.
Mohamed, F. E. (2020). The Impact Of The External Auditor’s Low Fees On The Quality Of Professional Performance In Saudi Arabia.
Advances in Social Sciences Research Journal, 7(11) 176-186.
.
The Impact Of The External Auditor’s Low Fees On The Quality Of
Professional Performance In Saudi Arabia
Fatima Elyass Mohamed
Imam Mohammed Ibn Saud Islamic University
Faculty of Economic and Administrative Science,
Department of Accounting, Riyadh, SA.
ABSTRACT
This study was conducted to study the impact of low fees of the external
auditors on the quality of the professional performance in the Kingdom
of Saudi Arabia including the stages of development of the external
audit, the standards of quality control, the factors affecting the quality
of performance and the matters that affect the fees of the external
auditor. The importance of this research stems from the importance of
the auditor's work and how the events of economic collapses affect the
fees of the auditor. This research raised several questions about the
factors affecting improving the quality of audit services, the extent of the
impact of the independence of the audit work team and determining
their fees on the quality of the review process and determining the
relationship between the internal auditor and the external auditor and
the extent of approval of the second over first. The study samples were
randomly selected to be about 10% of the study community (15 offices).
Sixty questionnaires were distributed, of which 45 returned
questionnaires, 75% valid for analysis. Data were analyzed using SPSS
software for descriptive statistical analysis. The tested hypothesis were
as follow: professional performance quality is not affected by the
evolution of the audit office; It does not affect low fees and low on quality
performance; whenever the level of fees dropped the more professional
level of excesses and the higher the quality of the performance of the
internal auditor, the less external work references. The assumptions
were tested regarding the above group of factors or the effect of the
independent variables on the dependent variable. All of them accepted
the hypothesis that the quality of professional performance was not
affected by the development of the audit offices fees.
INTRODUCTION
At the beginning of the present century a sudden economic collapse of a number of major
contributions in some developed countries appeared; especially the United States companies.
Among the most famous of these companies are: Enron Corporation and World com. They caused
big losses that were incurred by the relevant interests of private corporate parties and the
shareholders and borrowers were affected. It led to the lifting of a lot of cases against accounting
and auditing because they were sued for assuming a large part of the responsibility by accusing
them of not being able to carry out the duties and professional methods approved principles and
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Mohamed, F. E. (2020). The Impact Of The External Auditor’s Low Fees On The Quality Of Professional Performance In Saudi Arabia. Advances in Social
Sciences Research Journal, 7(11) 176-186.
accounting standards. The failure to disclose in its report evidence of the financial crises and
declines faced by companies caused a shake-up of the image of the reviewers. Some of these
companies were being reviewed by the world’s leading audit firms, like Arthur Anderson. They have
been heavy criticized and questioned on the ability of the external auditor on the protection of
stakeholder companies.
From this context, you can conclude that the best is not measured by size and reputation, but which
the offer of quality and proficiency in working. The American Institute of Certified Public
Accountants (AICPA) established three special centers (quality audit) in order to improve and
highlight the importance of external audit (Audit Quality), which aims to progress the audit service
quality with all its objectivity and neutrality and independence in addition to professional care. It
has many Arab professional bodies to establish a special monitor to omit the quality of performance
of accounting firms and auditing operating in the region, including the Accounting and Auditing
states the Council of body sections cooperation in the Persian Gulf (GCCAAO), and the Saudi
Organization for Certified Accountants (SOCPA).
The three main points of this issues was based on the stages of the evolution of external Audit
include: What the quality control standards are, the factors affecting the quality of performance,
and what affects the external auditor's fees. Altwaijri, (2011), conducted a research to identify
factors affecting the quality of audits from the point of view of auditors, and come up with results
and recommendations that contribute to raising and developing the performance of audit offices,
while providing some guidance to government agencies and associations organizing the profession
to help find effective professional control over auditing. The researcher adopted in the form of the
structure of the research to be divided into investigations dealing with the first research presented
and the problem and importance and objectives and previous studies and research plan and
hypotheses and then deals with the second research on quality and its concept in the audit and
addressed the third approach on field studies.
The most important findings of the researcher: that the organization of the audit office, reputation,
fame, and its relationships with its clients positively affect the quality of the audit, and the high
degree of competition between audit offices negatively affects the quality of audit work, especially
competition in estimating audit fees to obtain new clients, that the auditor's independence, factors
positively affecting the quality of the audit, confirmed that the reduction of the auditor's
professional fees in order to attract clients negatively affects the quality of the audit. The adoption
of quality control policies and procedures by auditing offices improves the quality of professional
services provided by audit offices. In addition, Altwaijri, (2008), reported the result of research
conducted to Identify the opinions of the reviewers about the factors affecting the quality of the
audit service provided by the legal accounting offices, in addition to the basic factors of customer
preference for a review office over another.
The resolution was divided into three parts, the first part contains 25 factors to discuss factors
affecting the quality of the review service, the second part contains 10 factors to discuss the factors
affecting the trade-off between the audit offices in the Kingdom, and finally the third part contains
5 questions which includes personal information about the respondent. The results of the analysis
of the data showed that the most important factors affecting the quality of the review are: the
scientific experience of the members of the bureau, objectivity when examining and evaluating, the
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Advances in Social Sciences Research Journal (ASSRJ) Vol.7, Issue 11, November-2020
scientific competence of the members of the office, maintaining the confidentiality of the
information obtained by the office, independence of the office, the extent of application principles,
standards and instructions, amount of effort and time spent on the reviewing process. Algard,
(2007), conducted a study to identify the factors affecting the quality of internal audit on the
determination of the fees of external references. Chapter 1 includes: Internal Review, Concept and
Quality Determinants. It contains four investigations: first topic: the factors that have helped to
develop the internal audit; the second topic: the concept of internal auditing; the third topic: pic
services offered by the internal audit and the fifth topic: determinants of quality of internal audit.
The researcher collected data using a questionnaire distributed to a sample survey data that was
analyzed using the SPSS program to reach results and statistics.
The most important results that have been reached were: that the External Auditor in his work
depends on the work of the internal auditor and his work can be found on the leaves, but do not
entrust the External Auditor Internal Auditor in some of his works. The existence of an internal
audit department can reduce the size of the task and the time required to lead the implementation
of these tasks the requirement that auditors possess entrants’ efficient, objective and abide by the
rules and ethics of the profession and the implementation of all business entrusted to them.
Furthermore, Halass, (2003), conducted a research to identify factors that affect the level of audit
fees and to measure and analyze the relative importance of these factors from the point of view of
the reviewers in order to determine the importance of each in determining the level of fees. The
most important findings of this study are the following points: the fees charged by the external
auditor in Palestine are mainly influenced by the size of the institution under review, the difficulty
of the audit process and the degree of complexity associated with it.
There is a limited and limited impact on both the outcome of the audited business, the type of
ownership of the audited facility, and the timing of the audit on the value of the fees paid to the
external auditor. Alangari and Shatri, (2006), aimed to identify the impact of the low level of
external reference fees on the quality of professional performance, in addition to the impact of
intense discussion between audit offices on the continuity of professional offices. The researcher
adopted the use of a positive approach that depends on the interpretation and explanation of the
results. The most important findings: there is no significant impact on the quality of professional
performance, the reduction in professional fees leads to the reluctance of professionals to
professional and not to attract professional competencies. A recent study conducted by Nagem,
(2012), targeting to identify the factors influencing the determination of auditors' fees, and to
analyze the relative importance of these factors and the importance of each factor in determining
the level of fees. The researcher has followed the descriptive analytical approach by designing the
questionnaire and distributing it to the audit offices and companies.
The researcher relied on the division of the research on the basic chapters of the first chapter the
general framework of research, and the second chapter organized a profession of auditing. Accounts
in Palestine, chapter 3, “What are the factors influencing the determination of the auditor's fees?”
External, chapter four: research methodology, Chapter five: data analysis and testing of
assignments, and finally chapter six results and recommendations and previous studies. A specific
agent of fees, as the researcher concluded, is that the auditor's office is an important factor in
determining reference fees. It was found to be the most significant factor associated with office fees,
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Mohamed, F. E. (2020). The Impact Of The External Auditor’s Low Fees On The Quality Of Professional Performance In Saudi Arabia. Advances in Social
Sciences Research Journal, 7(11) 176-186.
reputation and fame. The least influential is the location of the office; as the independence factor
was considered one of the determining factors for audit fees.
RESEARCH PROBLEM
Audit firms and professional office face economic pressures that have affected how the office
formulates the curriculum. The community doubts the performance of external auditors by
providing them with financial data that does not indicate the real status of the establishment and
expressing an unreserved opinion and the existence of fundamental errors affecting the accounts
may cause the establishment to not continue its work. As a result of the auditors failure to adhere
to the professional standards accepted the performance of his work. The competition between audit
Office and the desire to attract new customers and maintain local customer offices need to reduce
fees of the audit offices for all services offered. Also it requires raising the level of performance by
the staff of the Office of Balhakhm training courses. It informs them of the developments in the
profession. In addition to the continuous modernization of tools, systems, means of professional
work, communications, oversight, etc., this research addresses one of the factors affecting the
quality of professional performance; namely the low level of fees of external references in order to
reveal the relationship between fees and professional quality.
This raises several questions including:
• What are the influencing factors in improving the quality of audit services?
• Does the independence of the audit team and the determination of their fees affect the quality
of the audit process?
• What is the relationship between the internal auditor and external auditor? Can the external
auditor rely on the work of the internal auditor?
• Will the planning and execution of audit procedures affect the quality of performance in the
review process?
• What are the determinants of the external auditor's fees?
So, the main objective of the search is to reach the effect of the low fees of the external auditor on
the quality of professional performance. In order to achieve this goal, the following objectives must
be achieved:
• Definition of external references and functions assigned to him.
• Definition of the concept of quality of audit work and its importance and its objectives.
• Identify the characteristics or factors that affect the quality of the audit.
• Determinants of the external auditor's fees.
• The relationship between the external and internal auditor.
• Come up with results and recommendations that contribute to the development of the
performance of audit offices and auditors.
RESEARCH IMPORTANCE
The importance of this research stems from the importance of the work of the reviewers. The
reviewer works to express a neutral technical opinion on the extent of honesty and the fairness of
financial statements, development and upgrading of the profession of review and awareness about
the real role played and the continuous improvement of the image of references and how the events
of economic collapses affect the fees of references.
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Hypothesis
• Professional performance quality is not affected by the evolution of the audit office.
• It does not affect low fees and low on quality performance.
• Whenever the level of fees dropped the more professional level of excesses.
• The higher the quality of the performance of the internal auditor, the less external work
references.
Material and Methods
The researcher was rely on both primary and secondary sources information to collect the
appropriate data. The first source is the Saudi Authority of Legal Accountants website. The second
source was relied on books and previous studies in addition to the Internet and the website of the
Saudi Commission of Legal Accountants.
The researcher was used a sample using the simple probability preview by randomly selecting the
samples of the study. The researcher in data analysis is based on the descriptive analytical method,
because of its appropriateness to the nature of the research using SPSS software.
The field studies
society and the study sample
The study population consisted of all the audit offices in Kingdom of Saudi Arabia and 149 office
numbering distributed throughout the Kingdom. The researcher was used a sample using the
simple probability preview by randomly selecting the samples of the study. The researcher in data
analysis is based on the descriptive analytical method, because of its appropriateness to the nature
of the research using SPSS software.
Study Tool
The researcher used the questionnaire as a tool for collecting basic data, through which type of
office, the educational qualification of the references and the impact of some factors on the quality
of the performance of the references were known.
Sample distribution by office type
office type were considered to be representative and giving a reliable and representative data as
shown in table (1). It is evident from the table that (27) of the study individuals, representing 60%
of the total sample individuals who work in the office individually, while (18) of them, representing
40% of the total respondents who work in the company.
Table 1. The office types distribution in this study
Office type Number Percentage Standard Deviation
Single Desk 27 60%
Company 18 40%
Total 45 100% 1.5
Professional qualification
The professional qualification was a very important factors that considered in this study for high
reliability which presented in table 2. It is evident from the table that (21) of the study individuals,
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URL: http://dx.doi.org/10.14738/assrj.711.9333 181
Mohamed, F. E. (2020). The Impact Of The External Auditor’s Low Fees On The Quality Of Professional Performance In Saudi Arabia. Advances in Social
Sciences Research Journal, 7(11) 176-186.
representing 46.66% of total individuals respondents who classified the professional qualification
as a chartered accountant and are the most individual sample category, while (12) of them account
for 26.67% of the total respondents classified vocational rehabilitation on that in scopas member,
in addition to (12) of them account for 26.67% of the total respondents were not classified
qualifications.
Table 2. Professional qualifications of the study.
Certificate Number Percentage Standard Deviation
Chartered Accountant 21 46.66%
Member SOCPA 12 26.67%
A member of the CPA 0 0
None 12 26.67%
Total 45 100 % 2.49
Source: Results of the statistical analysis of the study data.
Educational Qualification
The educational qualification that used in this study as presented in table 3. It is evident from the
table that the 36 members of the study, representing 80% of the total sample individuals Bachelor
degree and they are most of the individuals’ category, while (9) of them, representing 20% of total
respondents have bachelor education Master.
Table 3. The educational qualification that used in this study.
Qualifications Number Percentage % Standard Deviation
Diploma 0 0
Bachelors 36 80%
Master 9 20%
PhD 0 0
Total 45 100 % 4.92
Source: Results of the statistical analysis of the study data
Years of experience
Table 4. Presented the data regarding the years of experience of the study personals. It is evident
from the table that (18) of the study individuals, representing 40% of the total respondents who
range from their years of experience between 20-16 years old, while (15) representing the
proportion of 33.33% of the total respondents who range from their years of experience between
5-10 years, and two members of the study account for 13.33% of the total sample are an individual
aged between 11-15 years of experience. In addition two members of the study who account for
13.33% of the total sample are an individual who range from their years of experience more than
30 years.
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Table 4. The years of experience of the study personals.
Experience number Percentage standard deviation
Less than 5 years 0 0
5-10 15 33.33%
11-15 6 13.33%
16-20 18 40%
More than 20 years 6 13.33%
Total 45 100% 1.79
Source: Results of the statistical analysis of the study data
Nationality
Table 5. Shows the nationality of the study personals their questionaries’ considered as a reliable
source of data and well representatives. It is evident from the table that the 42 members of the study
account for 93.33% of the total sample individuals carrying Saudi nationality, while (3) only
accounts for 6.67% of the total foreign nationality respondents.
Table 5. The nationality of the study personals
Nationality Number Percentage Standard deviation
Saudi 42 93.33%
gulf 0 0
Others 3 6.67%
Total 45 100% 6.38
Source: Results of the statistical analysis of the study data
RESULTS AND DISCUSSION
Professional performance quality is not affected by the evolution of the audit office
Table 6. Shows factors affecting the quality of professional performance, the audit office's
correlation factor with a global audit office that has an average impact of 3.07/5 on the quality of
professional performance. The highest response to the sample members indicated that the effect
was significant (33.33%) and factor editing the number of team members. The review participants
in the facility review had an average impact of 3.2/5 on the quality of professional performance,
while the highest response of sample members indicated that the effect was significant
(33.33%).The audit planning factor had an average effect of 3.2/5 on the quality of professional
performance, while the highest response of sample members indicated that the effect was average
(46.67%).
In the review file and the extent of application the principles and standards that were issued by the
Saudi Authority of Legal Accountants and the independence of the audit office from the client's
facility that the degree of impact was low 2.6 /5 on the quality of professional performance, while
the highest response of the members of the sample indicated that the effect was average (40%) and
between a large and medium effect of (33.33%) and between a very large and large effect (26.67%)
straight. We will reject this hypothesis because of the high sample response to these factors and a
clear correlation between the quality of performance and the development of the audit office.
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Mohamed, F. E. (2020). The Impact Of The External Auditor’s Low Fees On The Quality Of Professional Performance In Saudi Arabia. Advances in Social
Sciences Research Journal, 7(11) 176-186.
Table 6. Factors affecting the quality of professional performance, the audit offices
The degree of response
mean
standard
deviation Absolutely
not effective
low
effect
average
effect
High
effect
very high
factors effect
Audit Office correlation
with global review of the
Office
3.07 / 5 1.26 12
(26.67%)
6
(13.33%)
6
(13.33%)
15
(33.33%) 6
(13.33%)
Number of members of the
audit team involved in the
review of facility
3.2 / 5 1.79 6
(13.33%)
12
(26.67%)
12
(26.67%)
15
(33.33%) 0
Planning for the audit 3.2 / 5 2.9 0 18
(40%)
21
(46.67%)
3
(6.67%)
3
(6.67%)
The accuracy and
completeness of
documentation in the
audit file
2.6 / 5 2 0 9
(20%)
18
(40%)
12
(26.67%)
6
(13.33%)
Over the application of the
principles and issued by
the
S O CPA
2.6 / 5 1.9 0 9
(20%)
15
(33.33%)
15
(33.33%)
6
(13.33%)
The independence of the
audit office of the client 2.6 / 5 0.89 6
(13.33%)
6
(13.33%)
9
(20%)
12
(26.67%)
12
(26.67%)
Source: Results of the statistical analysis of the study data
It does not affect low fees and is low on quality performance
Table 7. shows factors affecting the decrease of fees for external references, that the volume factor
of the audit office has a low effect of 2.27/5 on reference fees, the highest response to the sample
members which the indication that the effect was very large (33.33%).The table also shows that
while the competition factor between audit offices has a very low impact on the average of 1.93/5
on reference fees, the highest response to sample members indicates that the effect was very
significant (53.33%). The hypothesis will be accepted on the basis of the highest response rate of
sample members. There are signs of a relationship between the two variables
Table 7. Factors affecting the Auditors fees for external references
Source: Results of the statistical analysis of the study data
Effect low fees on auditing quality and general performance
Table 8. Shows factors influencing professional abuses, the attempt to reduce the work of the
reference to reduce costs that have a low impact of 1.93/5 on professional excesses, while the
highest response to the members of the sample indicated that the effect was very large by (53.33%).
Low fees that attract customers has an impact of 2.33/5 on professional excesses, while the highest
response to the sample members was indicative of a significant impact of (46.6%). Obtaining other
very
high
effect
high
effect
Average
effect
low
effect
Absolutely
not
effective
standard
deviation mean
The degree of response
Property
15
(33.33%)
12
(26.67%)
12
(26.67%)
3
(6.67%
)
3
(6.67%) The size of the audit office 2.27 / 5 1.67
24
(53.33%)
9
(20%)
3
(6.67%)
9
(20%)
0
(0%) 1.93 / 5 2.76 Competition between audit
firms
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services from the client in exchange for a low fee review had a low impact of 2.6/5 on professional
abuses, while the highest response to sample members indicated that the effect between large and
medium was 40%), They opinion wasn’t revealed to maintain that the office client had a low impact
of 2.27/5 on professional abuses. The highest response of the sample members indicated that the
effect was very significant (46.6%).The hypothesis will be accepted because the highest level of
responses for individuals was between the medium and very large effect.
Table 8. Effect low fees on auditing quality and general performance
The degree of response
mean
standard
deviation
Absolutely
not
effective
low
effect average high
effect
very
high
effect Property
Attempt to reduce the work
returned to reduce the costs
1.93 /
5 2.76 0 9
(20%)
3effect
(6.6%)
9
(20%)
24
(53.3%)
Accepting low fees to attract
customers whatever the cost of
the work
2.33 /
5 2.19 3
(6.6%)
3
(6.6%)
9
(20%)
21
(46.6%)
9
(20%)
Access other services from the
customer in exchange for a
review of the process of low fees
2.6 / 5 1.41 6
(13.3%)
3
(6.6%)
15
(33.3%)
9
(20%)
12
(26.6%)
Lack between the office ability
and the company's need for
efficient
2.67 /
5 2.45 3
(6.6%)
3
(6.6%)
18
(40%)
18
(40%)
3
(6.67%)
Avoid express an unqualified
opinion or refrain from
expressing an opinion to keep
the desktop client
2.27 /
5 2.61 6
(13.3%) 0 15
(33.3%)
3
(6.6%)
21
(46.6%)
Source: Results of the statistical analysis of the study data
The higher the quality of the performance of the internal auditor, the less external work
references:
Table 9. Reports factors influencing the reduction of the work of references, the effectiveness of the
examination and evaluation of the internal control system had a low effect of 2.33 / 5 on the quantity
of the work of the references, while the highest response of the members of the sample was
indicative that the effect is significant by (46.67%). The effect of the reduction of the work of internal
references from the work of external references has a low effect of 2.4 /5 on the quantity of the
work of the references, while the highest response of the individuals of the sample was indicated
that the effect is very large (40%).The hypothesis will be accepted on the basis of the higher
response ratio of individuals.
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Mohamed, F. E. (2020). The Impact Of The External Auditor’s Low Fees On The Quality Of Professional Performance In Saudi Arabia. Advances in Social
Sciences Research Journal, 7(11) 176-186.
Table 9. Effect of the quality of the Internal Auditor performance and the External Auditor
The degree of response
Mean
Standard
deviation Absolutely not
effective
low
effect average large
effect
very large
factor effect
The effectiveness of the
examination and
evaluation of internal
control system
2.33 / 5 2.19 3
6.6%
3
6.6%
9
20%
21
46.6%
9
20%
It reduces the work of
the internal auditor of
the work of the External
Auditor
2.4 / 5 1.9 9
20% 0 9
20%
9
20% 18 40%
Source: Results of the statistical analysis of the study data
According to the data statistical analysis and hypothesis testing, the survey results have been
reached by previous studies in order to determine the effect of the low fees of the External Auditor
on the quality of professional performance in order to contribute to the improvement of the current
situation in the UK and to bring it to the highest quality ratio in the professional performance. It
reached the following results:
1. It considers both: link Audit Office with a global audit office and the number of members of
the audit team involved in a review of the property and the accuracy. The documentation is
completed in the audit file and the extent of application of the principles is issued by the
Saudi Organization for Certified Public Accountants standards. The independence of the
audit office of the client of factors facility mission is affecting the quality of professional
performance.
2. The size of the audit office and the competition between the audit offices affect the fees of
the auditor. The larger the size of the office, the higher the quality and therefore the higher
the burden. While high competition between offices adversely affects the auditor's work,
reducing reference fees may lead him to waive certain matters that may affect the quality of
the review in order to retain the client, especially if it is considered to be of relative
importance to the audit office's revenues.
3. Both accepting low fees to attract customers at all costs and trying to reduce the return work
to reduce costs and obtaining other services from the client in exchange for a low fee review
process and inappropriateness between the office's ability and the company's need for
efficiency and avoiding expressing a conservative opinion or refraining from expressing an
opinion to maintain the office client are all factors that help to increase the professional
excesses of the reviewer.
4. Considers the effectiveness of examination and evaluation of the internal control system and
the size of the work of the internal auditor of the factors affecting the size of the work of the
external auditor, where the higher the quality of the internal control system it will reduce
the work that will be their performance size while the less the work of the internal auditor
will lead to an increase in the external business references.
5. The adoption of the revision of policies and procedures on the quality of audit work
performed to improve the quality of professional services provided by audit firms controlled
offices, and lead to the lifting of the audit profession and advancement.
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Advances in Social Sciences Research Journal (ASSRJ) Vol.7, Issue 11, November-2020
RECOMMENDATIONS
Based on the search results, the most important recommendation are as follow:
• Necessary and no minimum fees for the auditor to reduce the intensity of competition
between the offices, which will affect the quality of professional performance.
• You must make sure that there is no direct or indirect relationship between the Audit Office
and the facility, which will be reviewed for the failure to reach the results are misleading and
incorrect.
• Separation between the work of the external auditor and the internal auditor to exclude the
possibility of manipulation by the internal auditor.
• Necessary to activate the professional performance quality control program, and to develop
appropriate measures to ensure the commitment of all office requirements of quality control
mechanisms for references.
• Necessary watching and evaluating the performance of the Auditor Office through legal
obligation to attach the reports about the property that have been reviewed.
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