العلاقة بين جودة المراجعة الخارجية و تحسين الأداء المالي للشركات المدرجة في سوق الخرطوم للأوراق المالية : دراسة ميدانية

الملخص EN

The aim of this study is to identify the retationship between external audit quality and the improving of financial performance of the listed companies on the Khartoum Stock Exchange.

The study used both the analytical descriptive approach and the field study approach.

A questionnaire was used for data collection.

The study results show a strong relationship between the quality of the external audit and the improvement of financial performance, financial diagnosis and financial efficiency evaluation of the listed companies on the Khartoum Stock Exchange.

The study highly recommends that external auditors must be obliged to adhere to the rules and codes of professional conduct, and the management of the companies must increase the remuneration of auditors' report to improve the financial performance.

Furthermore, the management should employ the external audit recommendations and observations.