The relationship between the quality of external auditing and improving the quality of financial reports (A field study on a sample of external auditors in Sudan)

Abstract

The study aimed to identify the relationship between the quality of external auditing on improving the quality of financial reports. The researcher used the descriptive analytical approach to describe and extrapolate the nature of the relationship between the independent variable and the dependent variable. To obtain the preliminary data for the study, the researcher used the questionnaire to collect data for a sample of external auditors in the external audit offices operating in Sudan. Among the most important results. The study concluded that the external auditor's commitment to the accounting and auditing standards issued by the concerned professional organizations increases the quality of the external audit, which in turn produces quality financial reports that are appropriate and credible. The scientific and practical qualification of the external auditor increases the quality of his work and thus leads to the provision of quality financial reports that are appropriate and reliable. In addition, good planning for the implementation of the audit process improves the quality of the financial reports provided by the company to the stakeholders. The study also recommended that the external auditor adhere to accounting standards. And the audit issued by the concerned professional organizations, that the scientific and practical qualification of the external auditor be completed, and good planning for the implementation of the external audit process because this increases the quality of the external audit