مدى تطبيق مراجعة النظير في مكاتب المراجعة السودانية : دراسة ميدانية على مكاتب المراجعة السودانية

الملخص EN

The stdy investigated the extent of application of peer audit in Sudanese auditing firms , a field study on a sample of Sudanese auditing offices, The problem of the study was to answer the following question : Is peer audit used in Sudanese audit offices, and are Sudanese auditors aware of the importance of peer audit? The study aimed to identify the concept of peer audit and its objectives, and identifying the extent of the Sudanese auditors ‟awareness of peer audit.

The study results, the most important of which is that the Sudanese auditors do not use the peer audit approach significantly, and there is a variation in its use, and the Sudanese auditors perception of the importance of peer audit is slightly low, and the Sudanese auditors have not met with adequate training for peer audit procedures..

The study recommended the necessity of holding training courses for Sudanese auditors on the use of peer audit by the Council for the Regulation of the Auditing Profession in Sudan, and that the Sudanese Accounting and Auditing Profession Regulatory Council should set approved standards for peer audit procedures.