Problems Facing External Auditors in Kuwait

Audit quality maintains positive association with the level of confidence different stakeholders who are concerned about financial and operational performance audited statements. Hence, role external auditor is unavoidable to restore good corporate governance. The purpose study identify problems, which face auditors in Kuwait. In order achieve this objective, 120 questionnaires have been distributed random A total 100 were returned; resulting 83% usable response rate. showed that Kuwait faced many problems regarding laws legislations. It also demonstrated absence independent specialized party for legislations auditing, insufficient professional associations educating auditors, weak internal control over companies low fees auditing as most important facing analysis revealed lack between audit offices firms, clients relax some firm slowdown paying seem be least significant obstacles auditors. concluded applying appropriate criteria calculating on importance adhering ethics variables overcome auditors’ problems.