مدى تطبيق مراجعة تقارير الأعمال المتكاملة في بيئة المراجعة السودانية : دراسة استطلاعية على المراجعين الخارجيين بالسودان

الملخص EN

The study seeks to identify extent the application of reviewing integrated business reports in companies operating in Sudan and related to preparing and publishing integrated business reports and professional assurance services on them.

Methodology: The number of the research sample was 56 respondents.

The questionnaire was used as a main tool for the study.

The form included two parts: the first represented the initial information and data of the respondent, and the second part was data related to the study composed of two aspects.

The first aspect is the challenges facing the implementation of the review of integrated business reports in Sudan, related to the preparation and publication of integrated business reports.

The second aspect is the challenges facing the implementation of the review of integrated business reports in Sudan, related to the professional assurance of the integrated business reports.

Data were entered and analysed by SPSS statistical software.

The study relied on descriptive statistics, and the Seberman-Browen equation was used to calculate the reliability coefficient to measure the degree of reliability of the study tool.

Results: There is agreement between the study sample items about the availability of many problems and challenges associated with preparing, publishing and reviewing integrated business reports in companies operating in Sudan.

Conclusion: Integrated business reports in Sudan are a recent and rarely applied topic, due to the lack of awareness of integrated business reports and their importance