Reducing the Audit Expectation Gap in Yemen: Reducing the Audit Expectation Gap in Yemen

Abdullah MASOOD; Elfadl ELTAYEB

Authors

Abdullah MASOOD Northern Border University, Saudi Arabia https://orcid.org/0000-0003-2729-0493
Elfadl ELTAYEB Northern Border University, Saudi Arabia https://orcid.org/0000-0002-3760-1139

Keywords:

Reducing, audit gap, Yemen

Abstract

This study examines the most effective methods to reduce the gap in the context of Yemen. The questionnaire survey was used in this study: the study shows that the establishment of accounting and auditing standards is perceived as the most effective method to narrow the audit expectation gap, in comparison to the expanded form of audit report and users ‘education. This study implies that in order to narrow the expectation gap, and to enhance the accounting/auditing profession in Yemen, the authorities may have to consider adopting or adapting accounting and auditing standards that are suitable to the country‘s business environment. These standards will provide guidance and rules for all related parties that have an interest in and concern for the accounting or auditing profession. Additionally, it is suggested that accounting education in Yemen should be developed in such a way to address the issues of the profession in the country.

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Reducing the Audit Expectation Gap in Yemen