أثر المراجعة المشتركة في تقرير المراجع الخارجي ببيئة الأعمال السودانية : دراسة ميدانية

Abstract EN

The objective of this study is to measure the effect of the joint audit on the external auditor report in Sudanese business environment.

The problem stated is that: the external auditor report confidence is considered as a basic requirement for the companies stakeholders.

The question raised is: is there any effect of the joint audit upon the external auditor's report in Sudanese business environment? The field study was conducted where (60) questionnaires were distributed to external auditing offices in Sudan, (50) of them were answered.

The main and sub-hypotheses were accepted by the use of statistical correlation and linear regression analysis which proved the existence of positive effect for the joint audit on the external auditor report in Sudanese business environment which includes: distribution of joint audit works, joint audit planning process and joint audit report.

Another finding is that joint audit is not compulsorily applied in Sudan.

Recommendations: joint auditing must be applied in Sudanese business environment.

Authorized bodies have to set standards, rules and instructions for joint audit to be applied.

The choice of two auditors instead of one appears to be better for business companies in Sudan.