دور المراجعة التحليلية في تحسين جودة تقارير المراجعة الخارجية : دراسة ميدانية بديوان المراجعة القومي و مكاتب المراجعة الخارجية بالسودان

الملخص EN

The study dealt with the role of analytical audit in improving the quality of external audit reports.

The study problem tackled the lawsuits raised by corporations against the audit firms, and the resulting responsibilities on the audit profession and auditors in general.

The study aimed at identifying analytical audit, its methods, objectives, and errors; as well as the usage of its procedures and techniques in improving the quality of the external audit reports.

To achieve its intended aims, the study adopted the descriptive analytical approach based on both secondary and primary sources.

The study main results indicated that the use of analytical audit helps reducing the risks of external audit, particularly when the auditor applies his professional talents when examining financial statements.

Furthermore, the quality of auditing depends on the auditor’s professional and personal judgment.

The study calls for giving more attention for analytical audit since it has been regarded as one of the recent methods in the field of audit in the light of the technological advancement.

Also, it calls for holding regular training courses in the field of analytical audit for auditors to help sharpen their skills and increase their knowledge.