المتطلبات المهنية للمراجعة وأثرها في الحد من مخاطر المراجعة: دراسة ميدانية على عينة من مكاتب المراجعة بالسودان

Abstract EN

The study aimed to find out the impact of the external auditors' commitment to the rules of professional conduct, auditing standards, and qualitative control standards on audit risk.

The study population and sample are represented in all auditors working in external audit offices.

The study used a questionnaire tool to collect data.

The study relied on the descriptive approach to study the professional requirements for auditing and their impact on audit risk.

The study concluded that the selection of a team that has the competence to perform the audit process and is familiar with the nature of the client's activity contributed to the discovery of capitalization of revenue expenditures.

The study recommended the need for the office to develop and develop the skills of auditors to increase the efficiency of auditors’ performance to discover cosmetic accounting practices.