Egyptian auditing investigated: diagnoses and remedies

Mohamed A. Wahdan and H. Jaap Van den Herik

International Journal of Economics and Accounting, 2012, vol. 3, issue 3/4, 365-385

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.

Keywords: auditing profession; auditor role; auditor judgment; auditing deficit; IT auditing; information technology; Egypt; professional ethics; experience; expertise. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:3:y:2012:i:3/4:p:365-385

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