Egyptian auditing investigated: diagnoses and remedies
by Mohamed A. Wahdan; H. Jaap Van den Herik
International Journal of Economics and Accounting (IJEA), Vol. 3, No. 3/4, 2012

Abstract: The paper aims at diagnosing the present status of the auditing profession in Egypt which is characterised by the co-existence of two different groups of auditors: a) auditors with an academic degree; b) practitioners. To diagnose the current auditing status and to explore the unique features that characterise the Egyptian auditing community, we formulate eight hypotheses after a thorough literature review. The core research activities described in the paper are: 1) diagnosing the status of the auditing profession in Egypt; 2) remedying the auditing deficits. The findings of the study indicate that there is a general agreement on: 1) the lack of experience and expertise; 2) the weakness of professional ethics; 3) the variations among the auditors' judgments. However, significant differences exist between the two groups of auditors regarding the lack of experience, expertise, and professional ethics.

Online publication date: Wed, 06-Aug-2014

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