Importance and possibility of interim financial statements' review in yemen in accordance with international auditing standards (ias)

The review of Interim Financial Statements of Public and Private Sector in Yemen have underlined the importance of “Strongly agree” and "Agree", with an arithmetic mean of 4.61 3.58, and with standard deviations of 0.034 -0.191, respectively. This shows the importance of those objectives as well as the importance of IFS' review in enhancing the confidence in their users. Also, the study results show that there is a consensus among all samples of the study about the possibility of interim financial statements' review in public and private sectors in Yemen in accordance with International Auditing Standards suitability of IAS no 2410 for the environment of Yemen, According to the obtained results, 95.41% of respondents have generally encouraged the possibility of the review of IFS in the existing enterprises in Yemen, and 4.59% have considered that as impossible. So, the majority of the study sample have encouraged the possibility of this review in accordance with International Auditing Standards and The analyses of the results concluded that the majority of respondents have believed that Standard No. 2410 is appropriate for the review of IFS which suits the Yemeni environment and enhance the absence of significant differences between the answers of respondents, which refers to the consistency of their answers. The researcher, here, stated that answers of this question can enhance the answers of the study sample about the previous questions, which in turn confirmed the possibility of IFS' review in accordance with the International Auditing Standards in Yemeni enterprises. However, it should be noted that 58 individuals of respondents have preferred to issue a local standard regarding this review, believing that Standard No. 2410 is not an appropriate one for the Yemeni environment.