دور مراجعة تقارير الأعمال المتكاملة في الحد من إدارة الأرباح بقائمة المركز المالي : دراسة ميدانية على عينة من البنوك السودانية

الملخص EN

The study aimed to know the role of auditing integrated business reports in reducing the negative practice of profit management in the financial position statement.

the study problem was formulated in the following question: is there a statistically significant relationship between auditing integrated business reports and reducing profit management practices in the financial position statement? the importance of the study stems from its endeavor to contribute to the development and expansion of the assurance services provided by accounting firms in order to keep pace with the successive developments in the business environment.

the study followed the historical approach, deductive approach, the inductive approach, and the descriptive analytical approach the study found that auditing of integrated business reports contributed in limiting profit management practices in the financial position statement.