أساليب الرقابة على جودة المراجعة و دورها في تفعيل حوكمة مهنة المراجعة : دراسة ميدانية على عينة من مكاتب المراجعة السودانية في الفترة من 2021-2022 م

الملخص EN

The problem of the study was the lack of commitment of audit offices to apply the rules and principles of governance of the audit profession when performing the audit profession, which may negatively affect the public’s confidence in audit services.

The Study aimed to identify the role of joint and peer audit as one of the methods of auditing quality control in activating the governance of the audit profession.

The Study concluded that joint auditing and peer audit as one of the methods of controlling audit quality helped in activating the rules and principles of governance of the audit profession.