مجلة ريحان للنشر العلمي مجلة علمية، محكمة، شهرية، مفتوحة الوصول
دور المراجعة الخارجية في تحسين جودة المعلومات المحاسبة “دارسة ميدانية على عينة من المصارف السودانية ومكاتب المراجعة الخارجية “
The study addressed the role of external audit in improving the quality of accounting information. The problem was represented in the following question: “What is the role of external audit in improving the quality of accounting information?”, The study aimed to identify the concept and standards of external auditing, identify the concept of accounting information and its characteristics, in addition to identifying the concept of quality of accounting information. The study also followed many approaches, including the historical approach, the inductive approach, and the descriptive analytical approach. The study reached results, the most notable of which is the existence of a correlation between external audit and the quality of accounting information. External audit also contributes to predicting future results and provides timely accounting information to users.
The study made recommendations, the most important of which is working to increase interest in the external audit function and activating its role because of its positive impact in supporting the quality of accounting information in terms of suitability, credibility and reliability.
Keywords: External Audit, Quality of Accounting Information, Suitability, Reliability, Credibility.
Fatima Drass Alzain DOASS, Associate Professor of Accounting, University of Holy Quran and Islam Sciences – SUDAN
Randa Abdelhamied Mohammed HAMAZ, Associate Professor of Accounting, Jouf University – SAUDI ARABIA
