أثر جودة المراجعة الخارجية على اكتشاف ممارسات المحاسبة الاحتيالية: دراسة ميدانية على المراجعين الخارجيين بالسودان

الملخص EN

The study aimed to investigate the impact of external quality audit on discovering fraudulent accounting practices and testing relations between these variances.

the study resulted in frequency relation between quality of external audit and discovering fraudulent accounting practices presented in earnings management and paving income and misleading financial reports, which indicates for external auditors discovering in Sudan for fraudulent accounting practices, which increase for quality of external audit.