المسؤولية المهنية للمراجعة الخارجية و أثرها على جودة التقارير المالية من حيث الملاءمة و الموثوقية : دراسة حالة بعض مكاتب المراجعة الخارجية بولاية الخرطوم

Abstract EN

Does the application of professional responsibility standards for external audit affect the reliability of financial reports? The study problem is represented in the following questions: Does the application of professional responsibility standards for external audit affect the appropriateness of financial reports? The study aimed to identify the effect of applying the professional responsibility of external auditing to the quality of financial reports by focusing on relevance and reliability.

The study reached a number of results, the most important of which are: the company discloses financial and non-financial information simultaneously to all users, the company publishes its annual audited financial statements and the report of the board of directors periodically, the study recommended a number of recommendations, including the necessity to implement procedures that enable companies not to leak information, the need for companies to disclose the risks they are exposed to.