أثر التزام المراجع الخارجي بقواعد السلوك المهني في زيادة الثقة في التقارير المالية : دراسة ميدانية على عينة من الشركات المدرجة في سوق الخرطوم للأوراق المالية 2021 م

Abstract EN

The aim of the research is to identify the rules of professional and ethical behavior in the profession of external auditing and the effect of adhering to them in increasing confidence in the financial reports of companies lifted in the Khartoum Stock Exchange.

The problem of the research is that the lack of confidence in the financial reports issued by companies has become the dominant trait in it, so this research tries knowing the effect of the external auditor's commitment to the rules of professional and ethical behavior in supporting this confidence in the companies listed on the Khartoum Stock Exchange.

The research used the historical approach, the inductive approach, the deductive approach, and the descriptive analytical approach.

The questionnaire was relied on to collect field data.

Validity of assumptions, including: That the external auditor’s commitment to integrity, independence, objectivity and professionalism leads to increased confidence in financial reports.