دور التخصص القطاعي للمراجع الخارجي في الحد من عدم تماثل المعلومات المحاسبية : دراسة ميدانية علي ديوان الضرائب بجمهورية السودان2020 م

Abstract EN

JEL: M41, M42, M49The study aimed to show the role of the specialized auditor (tax expert) in providing appropriate accounting information to measure the tax base, which decreases tax evasion and increases the efficiency of and improves internal processes in the tax office.

The study reached several conclusions, the most important of which is that the presence of specialized auditors leads to the reduction of the asymmetry of information and thus provides impartial information to measure the tax.

The study recommended several recommendations, the most important of which is the need to use the services of specialized auditors in the field of taxation to neutralize the appropriate accounting information to measure the tax base.

Key words: accounting information, external auditor, sector specialization.

Jel Classification Codes: M41, M42, M49