مسؤوليات المراجع الخارجي في التحقق من عدالة القوائم المالية و كشف الأخطاء و المخالفات : دراسة ميدانية على عينة من مكاتب المراجعة في السودان

Abstract EN

The main study problem focused on answering the following queries: Do the compliance of the external auditor with due professional diligence would assist in achieving the equity of the financial statements? Do the compliance of the external auditor in terms of preparing a good program of auditing, would assist in detecting the errors and violations? Do the compliance of the external auditor in view of conducting all professional duties, would assist in detecting substantial distortions on the financial statements? The main objectives of the study were as per the following: shedding light on the responsibilities of the external auditor regarding verification to the equity of the financial statements, knowing the extent of compliance of the external auditor in terms of exerting due professional diligence to disclose the errors and violations, and knowing the extent of compliance of the external auditor by the necessary procedures of reporting the substantial distortions.

The study depended on the deductive, inductive, and descriptive analytical methods, in addition of resorting to statistical techniques to analyze the field results of the research.

The most important results concluded by the study were as per the following: the compliance of the external auditor with due professional diligence would, assist in achieving the equity of the financial statements; the compliance of the external auditor in terms of preparing a good program of auditing would assist in detecting the errors and violations.

The main recommendations of the study stress the need to focus on the training and qualification of external auditors by the regulators of the profession.