50
magazine
ALRAQABA
The State of Qatar experience is summarized
as follows:
The Audit Quality is defined as:
“the characteris-
tics and criteria’s that should be achieved through
the audit process, as well as the extent to which it
achieves the audit goals and mission. These char-
acteristics and criteria should be supported in all
of their details by approved control standards,
and clear coordinated work guidelines”.
The importance of audit quality
Audit results are considered important for all par-
ties related to the audit process, whether in a di-
rect or indirect manner. The audit process that is
performed in accordance to a well-studied me-
thodical, scientific manner, supported by pre-
pared, approved standards and work guidelines,
are trustworthy by all related parties. Since those
parties are confident that the said standards and
guidelines are prepared by professional, alongside
to specialized entities of good
reputation in the field of audit.
The control system on audit
quality is identified as follows:
The control system on audit
quality consists of the following
elements:
the senior manage-
ment responsibility towards the
audit entity for achieving the audit
quality, code of conduct, human
resources management, imple-
ment the audit missions, control
on reports quality, and control on
the quality system.
The main elements of the con-
trol system should be organized
methodologically within the poli-
cies and procedures guideline of
the audit quality that shall be de-
tailed in the following paragraph.
In conclusion, the quality of audit
works and their guidelines remain
subject to the scope of protec-
tion and the authorities offered
for SAB auditors, and the way
they are protected against prac-
tices contrary to their work. That
all shall contribute in rapidness in
performing the control process-
es, and report preparation in the
aimed quality. This is done only by providing legal
legislations, supporting regulations, and offering
the suitable environment. Integrity, non-bias, and
dignity of the staff working for the entity should be
guaranteed to enable them to fulfill the required
control missions in the desired quality.
The activation of SAB’s role in the management
and development of audit quality system
Audit works are considered one of the major el-
ements of the quality management, therefore,
SAB was keen in the past years to take several
procedures to perform audit quality management
system that included the goals mentioned in the
approved strategic plan for years 2006-2010.
The procedures related to the quality of control
reports are presented in
the performance of the
report project by the team, review the periodical
report project ( after the record ) and the an-
Issue Research
Based on the research results,
the researcher recommends the
following:
1-
The necessity to update legislations and guide-
lines issued by the audit and professional entities
in the country, thus they comply with what is is-
sued by the international professional organiza-
tions such as the international standards.
2-
Add inclusiveness on the legislations and
guidelines faced by the accounts auditors and in-
spectors, so they include the description of their
works and control missions.
3-
Consider the inputs and outputs quality of the
control process of the financial statements, ac-
counting records, and the reports of the accounts
auditors and inspectors.
4-
Consider the level of integral systems quality
of the control process such as internal control
