文章基本信息

标题：The Impact of the Joint Audit on the External Auditor Report in Sudanese Business Environment- Field Study
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作者：Adam Mohamed Omer ; Adam Mohamed Omer ; Mohamed Ishag Eisa 等
期刊名称：Global Journal of Economics and Business
印刷版ISSN：2519-9285
电子版ISSN：2519-9293
出版年度：2019
卷号：6
期号：2
页码：283-299
DOI：10.31559/GJEB2019.6.2.4
语种：English
出版社：Research, Enlightment, Findings Accelerated Applications Development ( REFAAD)
摘要：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..
其他摘要：هدفت الدراسة إلى قياس أثر املراجعة املشتركة في تقرير املراجع الخارجي ببيئة األعمال السودانية. تمثلت مشكلة الدراسة في أن الثقة في تقرير املراجع الخارجي تعتبر مطلب أساس ي ألصحاب املصالح في الشركات. لذلك هل هناك أثر للمراجعة املشتركة في تقرير املراجع الخارجي
关键词：joint audit;external auditor report;Sudanese business environment.
其他关键词：املراجعة املشتركة، تقرير مراجع خارجي، بيئة األعمال السودانية