مدى مساهمة خصائص منشأة العميل في تحديد أتعاب المراجع الخارجي في سوق المراجعة اليمني - دراسة ميدانية

Abstract

The study aimed to explore the extent to which client firm characteristics contribute to determining the external auditor's fees in Yemen. To achieve this, the study used the descriptive-analytical approach and adopted the questionnaire as a tool for collecting data from a sample of 114 auditors working in 42 auditing firms and offices in Sana'a, the capital city of Yemen, in 2023. The data was analyzed using the SPSS statistical software, version 24.

The results showed that client firm characteristics (ranked descendingly by the strength of their contribution), namely (complexity, risk, and governance; size; and IT characteristics of the client firm), contribute to determining audit fees. Furthermore, it was found that the Big Four firms consider these factors more accurately than small and medium-sized firms, with the exception of IT characteristics, for which no statistically significant difference was found.

The study recommended that auditing firms should focus on client IT characteristics when determining fees, that there is a need for disclosure of fees and pricing policies, and that SMPs should be encouraged to enhance their performance by adopting innovative tools for assessing complexity, risk, and governance, thereby strengthening their competitiveness.