دور المراجعات الاستراتيجية في الحد من فجوة التوقعات ف المراجعة (دراسة ميدانية علي ديوان الاجعة القومي بالسودان)

Abstract

J Abstract The study of the role of the strategic audit expectations gap reduction in review where the problem has been that there is a discrepancy between the users ' needs for extemal audit reports and data provided to the report of the extemal auditor, which may result in a gap in the review process may affect the decisions of users, it can formulate the problem of search queries: -Is there a statistically significant relationship between strategy and reduce the gap report? -Is there a statistically significant relationship between strategy and reduce the performance gap? -Is there a statistically significant relationship between the strategic review of the commitment gap? The aim of this study is to clarify the concept of and the reasons for and evidence of the expectations gap and strategic audit role in reducing the gap report and identify strategic audit role in limiting the performance gap, and examine the role of the strategic review at the limit of the commitment gap. To achieve the objectives of the study the researcher tested the following hypotheses-: 1- statistically significant relationship exists between strategy and reduce the gap report. 2- There is a relationship between the strategic review of the performance gap. 3- There is a relationship between the strategic review of the commitment gap. The study found several results which helped application review strategy in reducing the gap resulting from the report of the auditor and strategy to deliver more useful information to users of financial statements about the nature and results of the audit, and review the strategy of higher level enjoyed by reviewers of integrity which reduces the commitment gap. The study recommended the application of strategic audit to assess the current performance of the established curriculum development in Sudanese universities to include the concept of the strategic review.