الاتجاهات المعاصرة للمراجعة الخارجية و دورها في استمرارية المنشآت : دراسة ميدانية على المراجعين الخارجيين بالسودان

Abstract EN

The problem of the study is represented in the study problem, which is represented in the following main question: To what extent do recent trends of external audit affect the continuity of establishments? The importance of the research was in the application of contemporary trends that can contribute to the continuity of facilities due to the available information that is characterized by a high degree of quality on professional performance and the external environment surrounding the facility, and the study aims to indicate what contemporary trends of external auditing and their impact on predicting financial failure and the continuity of facilities.

The study tested the hypotheses The following is the first hypothesis: there is a statistically significant relationship between the joint audit and the continuity of the establishments, the second hypothesis: there is a statistically significant relationship between the peer review and the continuity of the establishments.

The third hypothesis: There is a statistically significant relationship between the continuous audit and the continuity of the establishments.

Fourth hypothesis: There is a statistically significant relationship between industrial specialization and the continuity of facilities.

The researcher used the descriptive analytical method of the study, to analyze data and test hypotheses to reach the results.

Among the most important findings of the study, the joint audit helped achieve balance between audit offices and submit a joint report to the facility’s ability to fulfill With commitments and support for continuity, the industrial specialization contributed to the ability to accurately report risks to predict the facility's ability to continue and to be accurate in preparing balance sheets and financial positions.

Based on the results, the researcher recommends the following: Improving the quality of professional practice by audit offices, which contributes to predicting financial failure and the continuity of the facility, that increasing the legal responsibility for the audit results leads to dealing with threats to the continuity of the facility