Please use this identifier to cite or link to this item: http://dspace.iua.edu.sd/handle/123456789/5722
Title: المراجعة المشتركة ودورها في الحد من مخاطر المراجعة : دراسة ميدانية على عينة من مكاتب المراجعة الخارجية بولاية الخرطوم
Authors: منجدة قرشي أحمد بشير
Keywords: مخاطر المراجعة
Issue Date: 2021
Publisher: جامعة إفريقيا العالمية
Citation: جامعة افريقيا العالمية-عمادة الدراسات العليا والبحث العلمي والنشر -كلية العلوم الإدارية -قسم المحاسبة والإدارة المالية
Abstract: The problem of the study is the collapse of many economic institutions as a result of errors and fraud in the audit process, which reduced the credibility of the financial statements and financial reports that the institutions publish to users, which led to the filing of many lawsuits and judicial complaints against the auditing offices, and therefore it was necessary to carry out joint audit work. In order to prevent the occurrence of these risks and their catastrophic consequences for the institutions. The study aimed to identify the joint audit and audit risks from a theoretical perspective and to clarify the role of the joint audit in reducing audit risks in general, identifying the role of the joint audit in reducing the risks of discovery, stating the role of the joint audit in reducing the risks of discovery. From the risks of control in auditing and to identify the role of joint audit in reducing the risks inherent in auditing. The study reached many results, including: adherence to the ethical principles of the audit profession leads to reducing the risks resulting from the weakness of the internal control system, a good understanding of the nature of the work of the audited entity contributes to reducing the risks inherent in the nature of the audit, failure to determine audit fees in a balanced manner between the two audit offices negatively affects on the performance of the auditors. The researcher recommended several recommendations, including: The necessity of adhering to the ethical principles of the audit profession to reduce audit risks. Continuous training for external auditors so that they acquire the greatest amount of experience so that they can have a good understanding of the nature of the facility's work. Audit offices should clearly define the fee-sharing process so as not to affect the auditors' performance.
URI: http://dspace.iua.edu.sd/handle/123456789/5722
Appears in Collections:أطروحات الماجستير

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