أثر دعم لجنة المراجعة على إجراءات مراجع الحسابات الخارجي في اكتشاف ممارسات المحاسبة الإبداعية : من وجهة نظر المحاسبين القانونيين في السودان

الملخص EN

This study aimed to measure the relationship between the audit committee support and the external auditor's procedures, and then to figure out their impact in discovering creative accounting practices.

To achieve this goal, the study followed the descriptive and analytical approach by using the case study method.

The questionnaire tool was designed on Google drive in order to collect data, and it was distributed electronically to a random sample of certified public accountants in Sudan, where the sample size was (172) out of (245) chartered accountants.

According to the results of the field study, the researcher concluded that: first, there is a statistically significant relationship between the procedures of the external auditor and the discovery of creative accounting practices, second, there is a statistically significant relationship between the audit committee's support for the external auditor and the discovery of creative accounting practices.

In the light of the result, the study made several recommendations, the most important is to develop the accounting culture and spread the adequate awareness of creative accounting among the various users of accounting information.

Also, to raise the level of competency of external auditors through continuous development and training so as to able to discover the creative accounting practices and to oblige companies to establish audit committees headed by qualified and experienced persons with the aim of maintaining the autonomy of those committees, since they have a major role to play in supporting the external auditor to discover and reduce the creative accounting practices.