The extent of applying audit quality control requirements in the Republic of Yemen: A field study in view of international standard (1)

Abstract

The study aimed to identify the extent of applying the requirements of the international standard for quality control (1) by audit offices in the Republic of Yemen. To achieve the objectives of the study, a questionnaire was conducted for the opinions of certified public accountants practicing in Yemen,  The study concluded that audit offices in Yemen apply the elements of quality control with regard to (leadership responsibilities, ethical behavior and independence, acceptance and continuity of relationships with clients, human resource management, operational performance (correlation performance), monitoring and follow-up)  There are statistically significant differences between the opinions of the two samples about the variables of the study. The study recommended that it is necessary to activate the oversight of the Yemeni Certified Public Accountants Association and the Ministry of Industry and Trade on audit firms and offices in Yemen.