دور المراجع الخارجي في الحد من عدم تماثل المعلومات المحاسبية : دراسة ميدانية على عينة من المصارف السودانية

Abstract

Abstract The study deal with the role of the external auditor in reducing the asymmetry of information, accounting and the problem of the study in several questions was does the commitment of the External Auditor standards, the audit to the extent of the asymmetry of accounting information, would lead the ability of the External Auditor on preparing a good report on the outcome of the review process to reduce the asymmetry of accounting information, the aim of the study to the statement the role of the commitment of the External Auditor to the standards of the audit in reducing the asymmetry of accounting information, statement of the role of the ability of the External Auditor on preparing a good report on the outcome of the review process and to reduce the asymmetry of information, accounting Study that the ability references Outer have to do with opportunities good records and documentation of accounting and other accounting lead to reduce the asymmetry of accounting information, and to follow the External Auditor Lucille encountered insurmountable to get endorsements or written statements from the customers help in reducing the asymmetry of accounting information, and the ability of the External Auditor I note the fittings of the customer and follow up the implementation of some professional accounting help in reducing the asymmetry of accounting information, the study recommends the need to contain the report of the External Auditor of information sufficient and comprehensive about the state of things at the facility under audit to reduce the problem of asymmetry of accounting information and the need for the External Auditor Prepare a plan to review the effective and comprehensive strategy to reduce the information asymmetry of accounting as I have the External Auditor made to the process skills necessary to exercise professional skepticism when performing audit function to reduce the asymmetry of accounting information.