Purpose – To create an all‐round picture of the accounting and auditing requirements in Gulf Cooperation Council (GCC) countries. Design/methodology/approach – Presents a range of related articles on the commercial laws of each state, and the announcements and publications of the Saudi...

Practising internal and external auditors regularly find that crucial concepts governing how they operate are the twin terms of independence and objectivity. Part of the problem is that the two terms are often equated. The impact can be conflict with the auditee, misunderstanding with other...