240
467755989012055111
AHMAD5777160243148284464612752
ABDUL13857160243148264404532620
FATTAH2061716024396244328412560696
ODEH28137160243168308412548
Department577955014684161240319358394506583655691
of1302955014677110
Business1446955014669141194223295372425477
Administration1957955014689168281310382410463499538617653682758830
College5771115014694170199228305384461
of10711115014677111
Business12151115014670142195224296372425478
and17271115014679151230
Economics19911115014662139216288364477506583636
Title438189801344673106132202
Exploring14181819018873128183214269312342403458
the1904181901883192141
Quality20721819018879141196226257287336
of2436181901885591
SME25551819018861159232
Audits28111819018873134189220250293
in3159181901883192
the3278181901883192141
UAE34461819018880153227
Faculty4382124013453125196262288321385
Advisor8542124013481154215242290361396
Dr.14182121016075114133
Rihab1585212101606894155213274
Khalifa18932121016065126184209234269326
Defense4382343013477147178249315363433
Date9022343013477150183253
1714182340016060120
December15732340016074132183241333394452491
201520992340016060120180240
Abstract4383999013481154202235271343414447
[Purpose:1418254601463893149185241295339392427
The18692546014659115167
aim2060254601465376160
of2244254601465486
this2361254601462682105150
dissertation2535254601465578122167220256289342375398452508
is3074254601461661
to3166254601462680
investigate3278254601461571120172216250273328380414466
audit37692546014652108163186220
quality40132546014655111163186209243292
in4336254601461671
the4439254601462682134
UAE45972546014666125181
for4810254601462478114
small49552546014637121174197220
and51992546014652108163
medium53862546014684137192215271355
sized5772254601463860105157212
companies,6016254601463893177232285340363416460491
using14182696014656100123179234
the1684269601463591144
Framework1859269601465591142226278352407443493
for2383269601463488124
Audit25382696014662118173196229
Quality28012696014671127179202225259307
proposed3140269601465894147203257302354409
by35812696014658107
the3719269601463692145
IAASB].38952696014640100160215274312343
[Design/Methodology/Approach:42692696014641109161206229284340378455508541597651707761784838893943981104110971152118812421294134013961431
The57322696014661116169
methodology59352696014684136170226280335389412467522572
used14182846014656100153208
was16532846014675126171
to1855284601462984
describe19662846014655108152198234257313365
the2362284601463086138
laws2531284601461972145190
and27522846014648104160
regulations2943284601463284139195218270304327381437481
now34512846014656110184
in3667284601461874
place3768284601465678131177230
in4029284601461974
the4135284601462985137
GCC42992846014667127187
and45182846014648104159
to4708284601462984
review4823284601463284134157209283
some5138284601464094178231
of5396284601465486
the5513284601463085138
existing5682284601464998121166199222278333
authorities60462846014649104138194248284307340363416460
that1418299601463389142175
are1624299601466298150
working18052996014683137173223246302357
to2193299601464296
regulate2321299601464497152208231283316369
the2721299601464298151
audit29032996014661117172195229
industry3163299601463187143198243276312362
in3556299601463288
the3675299601464298150
country’s38572996014654109164220254290339362403
private42922996014664100123172223256309
sector.46322996014654106152186240276293
Next,49562996014675128178211241
questionnaires52292996014664119172217250273327383439491514550602647
were59072996014683136172224
used61622996014665109162217
to6410299601464297
measure14183146014684137189234289326378
the18273146014644100153
perception20113146014666119155201253308342365419475
of2517314601466597
audit26453146014664120175198231
quality29083146014666122174197220254302
in3242314601463489
SMEs,33633146014666143199244274
which36693146014685140163209265
was39663146014685136181
analyzed41783146014663119172195244289341396
by46063146014666115
means47533146014695147200255300
of5084314601466697
factor5213314601464294140173227263
analysis.55083146014663119172194244289312356387
A59263146014671
number60283146014667123207262314350
of6410314601466597
interviews1418329601462379112165201251273326400445
were18943296014685138174226
also2151329601466386131185
conducted23673296014657111167222278324358410466
over28643296014665114166202
the30973296014644100153
same32813296014655108191244
variables35563296014661111147170223278301354398
of3986329601466496
the41133296014644100153
framework4297329601464378129213266340394430480
and48083296014663119174
the5014329601464499152
resulting5197329601464799144199222256279335390
data56183296014666118152204
were58543296014684137173225
analyzed61113296014663118171194244288340395
using14183446014656100123179234
NVIVO.16813446014667127164224295323
Finally,2036344601465072128181204227277298
a23653446014651
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experiment26603446014650100155208244267351403459493
was31823446014674126170
conducted3383344601464499154210266312345398453
in3867344601462177
the3975344601463187140
UAE].41443446014665125181219250
[Findings:4425344601463688111167222245301356401436
It4892344601463569
was49903446014674126170
noted51913446014654108142194250
that5472344601463187140173
the5676344601463187140
regulation5847344601463486141197220273306329383439
over63173446014652102153189
the1418359601463389142
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industry1840359601462076131187232265301351
is2222359601462065
under-developed.23183596014653109164217253288343396446498520575630683738768
It3118359601463468
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noted36193596014653107141193249
that3899359601463186139172
there4103359601463086139175227
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differences4530359601465376108139191227279335381433478
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perceptions53173596014653105141187240295328351406461506
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SME17093746014663140196
market.19443746014684137173223274308338
Finally,2313374601466083139191214237287309
it2653374601463064
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that3248374601464197149183
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SMEs48803746014663140197241
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the5270374601464197150
UAE54513746014673133189
without56713746014682105138194248304338
adherence60403746014660115171224260312368414466
to1418389601463388
auditing15373896014668123179202235258314369
standards].1937389601466093146202257310346400445483514
[Limitations:24823896014653103126210233266319352375429485530565
Measuring30783896014693145198242298334357413468
audit35773896014668124179202235
quality38443896014670126178201224258307
directly4182389601467093129181227261284333
by45473896014670120
obtaining46983896014669125158211234289312368423
confidential51533896014661115171197224279332388421444497519
audit57043896014667123178201235
files597038960146426892144189
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challenging].14184046014646102154177200253309364387443498536567
[Originality/Value:20164046014647118154177232255311364386409443492530589637660716769804
It2892404601464680
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that3652404601464398151184
the3868404601464298151
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would43294046014684138194217272
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weaknesses52924046014683136188238294346391436488533
affecting5856404601466294125177223256279335390
audit62774046014662118173196230
quality14184196014655111164187209243292
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the1854419601463793145
SME20314196014659136192
market22574196014684137173223274308
in2596419601462682
the2709419601463793145
UAE].28864196014669128184223253
Dissertation3971558017098132193255344389431524566599689773