The Extent to Which It Is Possible to Measure the Quality Requirements of Professional Performance in External Audit Offices (A Field Study On External Audit Offices In the State of Khartoum – Sudan)

• Post by: Muthanna mjdes
• February 5, 2023
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Dr. Mzamel Aodh Taha Ahmed^*1

^1,2 *Al-taaef University / College of Administration and Economics / Department of Business

ABSTRACT

The aim of the research is to identify and measure the extent of interest of the Sudanese accounting and auditing offices in achieving the requirements of the quality of professional performance of external audit services, where the research was limited to the requirements of the audit office and those related to the audit team, the research data was collected from auditors in the external audit offices in the state of Khartoum – Sudan, where the study covers 2022, through a questionnaire developed for this purpose. The results of the research showed that there is an interest on the part of the Sudanese accounting and auditing offices in applying the requirements of the quality of professional performance of external auditing. The research recommended the importance of having a link with the major audit firms BIG4 in the Sudanese auditing environment, which enhances and supports the achievement of the quality of professional performance of external auditing, as well as the need for the Council for Regulating the Accounting and Auditing Profession in Sudan to play its role in setting and issuing standards and controls to regulate the process of professional practice of auditing and control.

Keywords: quality of professional performance of external audit

Muthanna Journal of Administrative and Economic Sciences, 2022,Volume 12, Issue 4, Pages 128-141

DOI: 10.52113/6/2022-12-4/128-141