الاتجاهات المعاصرة للمراجعة الخارجية و دورها في التنبؤ بالفشل المالي : دراسة ميدانية على المراجعين الخارجيين بالسودان

Abstract EN

The problem of the study was represented in the following main question: What is the impact of contemporary trends on predicting financial failure? The study aimed to clarify the nature of the contemporary trends of external audit and their impact on predicting financial failure, studying the causes that lead to financial failure and predicting them before they occur and finding appropriate solutions.

On predicting financial failure, the study tested the following hypotheses: First hypothesis: There is a statistically significant relationship between continuous auditing and prediction of financial failure, Second hypothesis: There is a statistically significant relationship between peer review and prediction of financial failure, Third hypothesis: There is a statistically significant relationship between joint auditing And predicting financial failure, the fourth hypothesis: There is a statistically significant relationship between industrial specialization and prediction of financial failure, the study found that the joint audit helped in achieving balance between audit offices and submitting a joint report to the facility‟s ability to fulfill obligations and support continuity, the study recommended working to improve the quality of professional practice By audit firms, which contributes to predicting financial failure.