أثر التخصص المهني على دور الالتزام بمعايير المراجعة الدولية في تضييق فجوة التوقعات في المراجعة

الملخص EN

The professional performance of audit offices varies in terms of quality and commitment to performance standards from the expected performance, as well as a variation in understanding of audit objectives between these audit offices, audited facilities and financial reporting users, creating a gap between the level of performance expected by users of the financial statements and the level of professional performance of the auditors.

the study aimed to identify the specialization of the professions of the references and the criteria of international audit and the clarity of expectations in the review, testing the relationship between these variables, as well as testing the effect of the professional specialization of external references as a variable "modified" on the role of compliance with international audit standards and narrowing the gap of expectations in the review, the researcher used the descriptive method to deduce the relationship between variables, clarify the effect of the variable rate, extrapolate the practice of international review criteria and professional specialization of the references and narrow the gap in the review.

to achieve the objectives of the study, resolution was designed as a key tool for collecting data from the sample of external reviewers at the audit offices in Sudan.

the study used a number of statistical tests to measure the reliability of the tool, analyze multiple linear regression and track analysis.

the study found that the adherence to international audit standards by the audit offices in Sudan led to the narrowing of the responsibility gap and the performance gap and the report gap, and that the professional specialization of external auditors in the client's activity in Sudan as a "modified variable" had an impact on the role of compliance with international audit standards in narrowing the responsibility gap and the performance gap and the report gap.