الدور الوسيط لجودة المراجعة في العلاقة بين مراجعة النظير و فجوة التوقعات : دراسة ميدانية على عينة من مكاتب المحاسبة و المراجعة العاملة بولاية الخرطوم

الملخص EN

The study aimed to analyze the relationship between peer review audit and audit quality, identify the relationship between audit quality and expectations gap, and study the relationship between peer review audit and expectations gap in the accounting and auditing offices operating in Khartoum State.

The study followed the descriptive analytical method for collecting and analyzing the study data based on the primary sources represented in the questionnaire, where (30) questionnaires were distributed to the accounting and auditing offices operating in Khartoum State.

The study used SPSS program in analyzing the study data.

The study revealed the existence of a positive insignificant relationship at the level (0.05) between the peer review audit and the quality of audit in the accounting and auditing offices operating in Khartoum state; as well as the existence of a positive insignificant relationship at the level (0.05) between the peer review audit and expectations gap in the accounting and auditing offices operating in Khartoum state.

The study recommended that the regulators of the accounting and auditing profession should compel all accounting and auditing offices operating in Khartoum state to apply peer review audit.

Moreover, accounting and auditing offices operating in Khartoum state should ensure the achievement of quality of audit in order to narrow the expectations gap.