The Challenge Facing Accounting and Auditing Profession and the Means of Encountering Them

The present study aims at investigating the situation of accounting auditing professions in the Sultanate of Oman, and the difficulties facing them and the means of solving these problems. It is our intention to achieve high standards of profession with reference to financial sources to support accounting auditing in the Sultanate. A questionnaire was designed for this purpose which was distributed among personnels working in office in Muscat. The study Concludes that there are many problems in the behavior of professional personnels, in particular in governmental supervision offices.