دور التخصص القطاعي للمراجع الخارجي في الحد من مخاطر المراجعة (دراسة الميدانية مكاتب المراجعة الخارجية والية الخرطوم2222 م )
DOI:
https://doi.org/10.12345/jhss.vi19.128الملخص
The study Aimed to demonstrate the role of the sectoral specialization of
the external auditor in reducing audit risks, and the study followed the descriptive
analytical and historical approach, and used the questionnaire as a tool for data
collection by selecting an intentional sample of (200) offices from the external
audit offices. SPSS)The study reached a set of results, the most important of which
are: the commitment of audit offices to sectorial specialization leads to the quality
of the planning process in the implementation of the audit process, the appointment of a specialized external auditor in the relevant sector helps in the efficiency of the
auditor’s professional performance and reduce the possibility of fraud in the
financial statements, determining the size and nature of the company’s activity
helped the external auditor In identifying and minimizing risks, the study
recommended the need for the external auditor to keep pace with the laws of recent
developments in the audit profession in light of the multiplicity of activities in the
establishments that advocated sectoral specialization, and the external audit offices
should also follow the instructions and directives issued by the Council for
Regulating the Accounting and Auditing Profession for Sectoral Specialization.
