الاتجاهات المعاصرة للمراجعة ودورها في الحد من مخاطر المراجعة في بيئة الأعمال السودانية : دراسة ميدانية على ديوان المراجعة القومي و بعض مكاتب المراجعة الخارجية العاملة بولاية الخرطوم

الملخص EN

The research problem represented by that Sudanese companies and financial institutions are exposed to many audit risks that hinder their continuity and the achievement of their objectives, which prompted these companies, financial institutions and those in charge of organizing the auditing profession to search for modern and contemporary methods of auditing to reduce these risks.

The maim of the research is to present a conceptual framework for contemporary trends in auditing, with an indication of their importance in determining the audit risks.

The study relied on the field and investigative method, and the questionnaire was adopted as a means of collecting data.

The statistical method was also used to analyze the data using the Statistical Package for Social Sciences (SPSS).

The research reached several results, including: The environmental audit helped to give a clear Vision of the impact of environmental activities on the financial values of the project.

The strategic audit, led to fewer errors, which increased confidence in the financial reports.

Quality audit facilitated access to more accurate audit evidence and better performance of the audit process.

The application of peer audit, helped ensure compliance with the ethics and conduct of the profession.

The study also recommended a number of recommendations, including: The National Audit Bureau should pay attention to activating contemporary trends of auditing because of their effective role in reducing audit risks and the positive results that these trends achieve on the performance of the audit process.

The necessity for accounting and auditing firms to pay attention to professional requirements and competence due to their importance in promoting contemporary auditing trends.