IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

An empirical analysis of auditors' evidence gathering techniques in Bahrain

  • Prem Lal Joshi
  • Ashutosh Deshmukh
Registered author(s):

    This study investigates auditors' perceptions regarding audit evidence gathering techniques in the following areas: extent of use, reliability, average time spent and persuasiveness of the collected evidence. Additionally, the problems encountered by the auditors in using these techniques in the field are also catalogued. This study used a survey method and collected information from the Big 4 and non-Big 4 firms in Bahrain. The results indicate that the auditors primarily use documentation, analytical procedures and confirmations in collecting evidence. The auditors rank confirmation, physical and documentary evidence as the most reliable forms of evidence. The auditors also spend most of their time on these techniques. However, the sufficiency and competency of the audit evidence is rated as merely satisfactory. The Bahrain business environment is conservative and secretive, which affects the audit process and partly explains our results. The common problems faced by both the Big 4 and non-Big 4 firms are difficulties in collecting external evidence and uncooperative clients. The study also analyses the differences in the perceptions of the Big 4 and non-Big 4 auditors and experienced versus non-experienced auditors. The results of this study shed light on the problems and perception of the auditors in the non-Western countries in using standard evidence collection techniques.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.inderscience.com/link.php?id=28913
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Inderscience Enterprises Ltd in its journal Afro-Asian J. of Finance and Accounting.

    Volume (Year): 1 (2009)
    Issue (Month): 4 ()
    Pages: 333-352

    as
    in new window

    Handle: RePEc:ids:afasfa:v:1:y:2009:i:4:p:333-352
    Contact details of provider: Web page: http://www.inderscience.com/browse/index.php?journalID=214

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ids:afasfa:v:1:y:2009:i:4:p:333-352. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.