حوكمة المراجعة و دورها في تخفيض فجوة التوقعات لزيادة جودة المراجعة بالتطبيق عينة من مكاتب المراجعة السودانية (2017-2021 م)‎

الملخص EN

The study aimed to identity the basic concepts of audit governance and its role in reducing the expectations gap to achieve audit quality in the accounting and auditing offices operating in Sudan.

.The study concluded that there is a Statistically significant relationship between audit governance and the expectations gap and audit qual ity, and there arc mechanisms for auditing officcs to control professional activities, and the audit process was implemented within the framework of commitment to the requirements of professional behavior.