أساليب المراجعة القضائية و دورها في تحقيق جودة التقارير المالية المنشورة : دراسة ميدانية على عينة من شركات التأمين السودانية (2019-2021 م)‎

الملخص EN

The problem of the study was to know the role of Judicial Auditing methods in achieving the quality of published financial reports, as the study aimed to define the methods of Judicial Auditing and to identify the quality of published financial reports .In addition to knowing the relationship between Judicial Auditing methods and the quality of published financial reports, the study relied on the descriptive analytical approach.

The following two hypotheses were tested: There is a statistically significant relationship between the Judicial Auditing methods and the appropriateness of the published financial reports.

There is a statistically significant relationship between the Judicial Auditing methods and the reliability of the published financial reports.

The study reached results that proved the validity of the hypotheses, including: There is a positive statistically significant relationship between Judicial Auditing methods and the appropriateness and reliability of published financial reports.