دور مراجع الحسابات في الحد من الأخطاء المحاسبية : دراسة ميدانية محلية شندي في العترة من (2018-2021 م)‎

Abstract EN

The study dealt with the role of the auditor in reducing accounting errors, as the problem of the study was the proper role of the auditor in reducing accounting errors, as well as in ignorance of accounting principles and assumptions and the lack of use of electronic technology in accounting, which can greatly help in reducing accounting errors and not introducing technology Electronic in the audit process and the lack of planning for the audit in institutions as a way to discover accounting errors.It can be formulated in the following main question: What is the extent of the auditor’s contribution to reducing accounting errors? The study aimed to highlight the aspects through which it is possible to identify the concept and importance of auditing, to identify the concept and types of accounting errors, to reflect the extent of the auditor’s contribution to reducing accounting errors, and to reach statistically supported results on the subject of the study.The study reached a number of results, the most important of which are: that the impartiality, independence, integrity and objectivity of the auditor leads to the discovery of errors in the financial statements, the application of principles, standards and instructions issued by specialized bodies and professional bodies reduces the occurrence of errors, the auditor ensures the appropriateness of the principles and assumptions applied by the administration in The preparation of financial statements leads to the reduction of errors, and the use of electronic computers in operating the accounting data in a correct manner leads to the early detection of accounting errors.