أثر حوكمة المراجعة على الحد من فجوة التوقعات : دراسة ميدانية على عينة من مكاتب المراجعة في السودان

Abstract EN

The problem of the study was represented in a main and basic question, which is the effect of audit governance on narrowing the expectations gap? The study aimed to study the relationship between audit governance and the expectations gap.

The study tested the following hypothesis: There is a statistically significant relationship between audit governance and narrowing the expectations gap.

The results of the field study proved the existence of a statistically significant relationship between audit governance and the expectations gap.

The study recommended reducing the gap between the parties related to audit results.