الدور الوسيط لتماثل المعلومات المحاسبية في العلاقة بين خدمات التوكيد للمراجعة الداخلية وعملية التحاسب الضريبي: دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

The study aimed to determine whether accounting information symmetry has a mediating role in the relationship between assurance services for internal auditing and the tax accounting process.

the study relied on the descriptive analytical method.

the questionnaire was used to collect the applied study data, the study concluded that the similarity of accounting information mediates the relationship between assurance services for internal auditing and the tax accounting process.