مدى مساهمة التخصص المهني للمراجع الخارجي في تحسين جودة عملية المراجعة : دراسة ميدانية

الملخص EN

This study aims to identify the impact of professionalism for the external auditor to improve audit quality by applying it on external auditors in Khartoum state.

The study assumed that the professionalism of the auditor positively affects the quality of the audit, and the importance of the professionalism of the external auditor is acknowledged among the external auditors in Khartoum state.

The questionnaire method was used to collect the data of this study to meet its aims and assumptions.

The conclusions of the study show that the importance of the occupational specialty is widely agreed upon among external auditors in Khartoum state, and the scientific and practical qualification of the external auditor and his adherence with the acknowledged auditing standards enhances the quality of the auditing process.

The study recommends making more field studies about the occupational specialty of the external auditor, and the necessity of raising awareness of the importance of the control to guarantee the continuity of the quality of the auditing process among external auditors.