الدور الحوكمي للمراجع الخارجي و أثره على جودة التقارير المالية : دراسة تطبيقية على بنك فيصل الإسلامي السوداني

الملخص EN

The study problem focused on examining the importance governance role played by the external auditor as regarded by institutions of external audit in the practical reality for the professional practice of the external audit at the banks; as well as exploring its effect on the quality of the financial reports.

The study adopted the descriptive analytical method depending on both secondary and primary sources.

The study main results indicated that the governance role of the external auditor guarantees the appropriateness of accounting information that enables the performance evaluation in the right time.

Moreover, the governance role of the external auditor leads to the limitation of banks administrative authority; besides ensuring the reliability of accounting information that provided by the Board of Directors to the General Assembly of the bank.

The study recommends providing the appropriate accounting information to enable performance evaluation in the right time; as well as using a unified accounting measurement method in order to facilitate the evaluation of the bank accounting information