مؤشرات جودة تدقيق الحسابات و دورها في ترقية الأداء المهني : دراسة ميدانية على مكاتب التدقيق بولاية الخرطوم-2014 م

الملخص EN

This study aimed to identify the quality of audit indicators and their impact on the professional performance at the audit offices in Sudan; besides determining the relative importance of each one of these elements.

In order to achieve the objectives of this study, the study adopted the deductive, descriptive, and inductive methods, where a referred questionnaire had been distributed to a random sample representative of the study community.

Through analyzing of the study data and testing its hypotheses, a number of results had been deducted, the most important of which indicated that the scientific qualification and practical experience of the auditor, and his knowledge of accounting standards and audit contributes to the quality of the audit.

In the light of these results, the study presented a set of recommendations that contribute to improve the quality of professional performance at audit offices.