The Role of External Auditors in Improving the Tax Audit Process in Yemen

Authors

  • Mohammed H. Ahmed AL-Husaini

DOI:

https://doi.org/10.59145/jaust.v3i6.69

Keywords:

External Auditors, Tax Audit Process, Tax authority

Abstract

The aim of the research is to investigate the role of external auditors in improving the tax audit process in Sana'a, Yemen. Primary data was collected using a questionnaire survey administered to a sample of 60 participants, including 33 employees from the tax authority and 27 licensed external auditors by the Ministry of Industry and Trade in Yemen. The study revealed that external auditors play a significant role in enhancing the quality of tax audits by raising taxpayer awareness of the importance of compliance with tax laws and regulations, thereby improving the levels of trust and credibility in the financial information provided in tax returns. The study recommended the application of international audit quality standards and emphasized the need to enhance trust and credibility among tax examiners in the tax returns prepared by external auditors according to audit quality standards, ensuring fairness, accuracy, and reliability of tax return data. The research highlights the importance of external auditing in improving the tax audit process in Yemen and underscores the importance of increasing awareness and adherence to external audit quality standards.

Author Biography

Mohammed H. Ahmed AL-Husaini

Department of Accounting and auditing, College of Commerce and Economics, Amran University, Yemen.

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Published

2023-11-12

How to Cite

AL-Husaini, M. H. A. (2023). The Role of External Auditors in Improving the Tax Audit Process in Yemen. Journal of Amran University, 3(6), 24. https://doi.org/10.59145/jaust.v3i6.69