Proposal on

“The commitment of the external auditor in the professional practice standards in Kuwait - case study of the State Audit Bureau”

[Name of the Institution

CHAPTER 1: INTRODUCTION

Outline of the Study

This study will be based on the topic “The commitment of the external auditor in the professional practice standards in Kuwait - case study of the State Audit Bureau.” In the first chapter, the background of the research along with the purpose and significance of the research will be included. In the second chapter, a review of the related literature will be presented. The second chapter will also explain different concepts related to the topic. In the third, chapter, the methodology chosen for this research will be presented. In the fourth chapter, the findings will be presented accompanied with discussions. Finally, the fifth chapter will conclude the study.

Background of the Research

The state of Kuwait is located in the North West corner of the Arabian Gulf. Kuwait is considered to be one of the largest producers of oil. The state of Kuwait has a constitutional monarchy. Under this monarchy, the power resides on the Amir - the head of state.

Kuwait Audit Bureau offers diverse services to its clients. The services offered by Kuwait Audit Bureau include:

Auditing

Evaluation of Internal Audit

Evaluation of the Efficiency of Internal Control System

Arbitrations

Restructuring of Organisations

Others

The purpose of this paper is to analyse the commitment of external auditors in the professional practice standards in Kuwait. The study will focus on the commitment of auditors in The State Audit Bureau.

During the last few years, the commitment of auditors and their responsibilities in professional practice standards has gained much attention in Kuwait and other parts of the world. Auditors are expected to be committed towards professional practice standards either deliberately or involuntarily (Abdullatif & Al khadash, 20120, pp. 24).

Problem Statement

The commitment of auditors in Kuwait is an important issue that needs attention. It is important to evaluate the importance of auditors' commitment on its impact on the development of organisations and the accounting profession. In Kuwait, auditors are confronting diverse problems relevant to professional practices, laws related to the profession, and customers (Hamoud et al, 1997).

This study will evaluate the commitment of auditors in the professional practice standards in Kuwait. The study will focus on auditors' commitment in the State Audit Bureau.

Research Question

How the standards of professional practice ensure the commitment of external auditors?

What are the standards of professional practice for the accounting professiona

Ethical Considerations

The researcher is aware of all ethical considerations that are involved in conducting a research. The research would befree of any bias and discrimination.

CHAPTER 2: LITARATURE REVIEW

In the current financial and economic environment, there is a need to ensure the efficiency and integrity of financial information. The process of auditing increases the confidence and credibility of financial statements. The external auditor plays a vital role in the efficiency of organisations. The commitment of external auditors is one of the most important issues has received significant attention in Kuwait (Abu-Al-Hassan, ...