أثر أتعاب المراجعة في فاعلية تقارير المراجعة الخارجية : دراسة ميدانية

Abstract EN

This study aims to identifies the factors and variables that affect the determination of external auditing fees in the Sudanese business environment.

In addition to their impact on the effectiveness of external audit reports.

The descriptive approach was followed and preliminary data was collected by means of the questionnaire at the external audit offices in Khartoum district.

The findings of this study revealed that there are significant effects of the factors of audit offices and audit client companies in determining external audit fees in the effectiveness of audit reports.

Based on the results, the study recommends activating the role of supervisory mechanisms for audit client companies in following up the process of determining external audit fees.

Finally, it draws the attention of the Accounting and Auditing Organization Board in Sudan to regulate and control the process of external audit fees.