مدى التزام مراجعي الحسابات في السودان بقواعد سلوك و آداب مهنة المراجعة : دراسة ميدانية

الملخص EN

The research problem is represented in the fact that any closed observer of the functions of auditors, which represented in the task of maintaining the owners' equity in accounting units, can easily perceive the role they would have been performed in order to achieve such function in so efficient and effective manner.

However, such position requires commitment to the code of ethics and conduct of the audit profession.

Therefore, the research problem can be formulated in view of answering the following questions: 1.

What is the extent to which auditors in Sudan are committed to the code of ethics and conduct of the audit profession? 2.

What is the impact of the laws that organizing the audit profession on the degree of commitment of auditors to the code of ethics and conduct of the audit profession? 3.

What is the impact of personal data of auditors on the degree of commitment to code of ethics and conduct of the audit profession? The research aimed at the following :1.

To identify personal data of auditors in Sudan as well as its effect on their commitment to code of ethics and conduct of the audit profession.

2.

To verify the extent to which Accountancy and Audit Profession Organization Council performs its functions and responsibilities to towards the audit profession.

To achieve the research objectives the following hypotheses have been tested: 1.

Auditors in Sudan do not commit to code of ethics and conduct of the audit profession.

2.

Personal data of auditors affects the extent of their commitment to code of ethics and conduct of the audit profession.

3.

Accountancy and Audit Profession Organization Council affects the extent of commitment of auditors to the code of ethics and conduct of the audit profession.Throughout research and analysis, the researcher could prove the validity of the referred to above hypotheses and nullify the first one and reached a number of research-related findings and recommendations.