دور جودة المراجعة الداخلية في الحد من مخاطر المراجعة : دراسة ميدانية على مكاتب المراجعة-ولاية الخرطوم

الملخص EN

The problem of the study was that the poor performance of the audit process entails various risks, and that the failure to discover these risks by the external auditor during the audit process may lead to his report being incorrect, which affects all economic decisions that are made based on the financial statements of the companies under audit.

Therefore, this study aims to find out the extent to which the external audit institutions are concerned with the quality of the audit practice of external audit in order to reduce the risks of external auditing.

The study aimed to identify the role of internal audit quality in reducing audit risks.

The study adopted the descriptive analytical approach and used a questionnaire to collect data from a sample of external audit offices.

To achieve the study objectives, the following hypotheses were tested: “There is a statistically significant relationship between the commitment of internal auditors objectivity and reduce audit risk.

"There is a statistically significant relationship between the quality of the implementation of internal audit tasks and responsibilities and the reduction of audit risks." There is a statistically significant relationship between the professional ability of the internal auditors and the reduction of audit risks.

” The study" reached the following results: There is a direct correlation between the internal auditors ’ commitment to objectivity and the reduction of audit risks in external audit offices.

It was found that there is a direct correlation between the quality of implementation of audit tasks and responsibilities.

The results of the study showed that there is a direct correlation between the professional ability of the internal auditors and the reduction of audit risks in the external audit offices.

Internal auditors and increased interest in encouraging auditors to adhere to objectivity Working on the proper application of international auditing standards by audit firms to contribute to reducing audit risks.