دور لجان المراجعة في زيادة جودة المعلومات المحاسبية بالقوائم المالية(دراسة ميدانية علي الشركات المدرجة في سوق الخرطوم للاوراق المالية

Abstract

J Abstract This study discussed the role of auditing committees on the quality of accounting information of fmancial reporting. Hence the problem of this study represents multiple parts of stake holders in public companies attached to Khartoum stock market exchange with probability of existed conflict of interests of the stake holders in order to surmount these conflicts by using accounting figures reflected in financial reporting that necessitate estimating the performance of the companies and updating the audit committee in the organizational restructure for every company. The disengagement of interests between the external auditor and company’s administration is significant to avoid negligence of realizing stake holder’s targets, so the research problem should be formed in the following questions:- l. Do the audit committees assist in preparation phase of financial reporting? 2. Ranging area for audit committee’s contribution to select alternative company’s accounting policies and methods. 3. What is the role of audit committees in accounting disclosure and transparency for the beneficiaries? This study aims at specifying the responsibilities, objectives, activities of the audit committees and also limiting the role of controlled audit committees on high level administration in addition to reporting process in conformity with standards of information quality. The researcher conducted field survey on some companies attached to Khartoum stock market to accomplish the objectives of this study. The assumptions here —below were tested it’s accuracy in order to achieve the targets of the study: 1. Audit committees assist in preparation of financial reporting in companies attached to Khartoum stock market exchange. 2. Company’s selection for altemative accounting policies and methods. I J The accounting disclosure and transparency often play significant role under umbrella of audit committees to provide relevant infonnation for the beneficiaries companies attached to Khartoum stock market of exchange. The researcher proved the accuracy of the above mentioned assumptions and reached several results as follow:- l. There is integrated relationship between the intemal audit and audit committees through its responsibilities assisting audit committees to perfonn its work and realize the best environmental control. Providing leader ship requirements for audit committees to reduce some control defects in preparing financial reporting for companies attached to Khartoum stock market of exchange. Applying accounting methods and policies in companies attached to Khartoum stock market of exchange has great impact on the quality of accounting information reflected in financial reporting. The researcher concluded the study with important recommendations as follow: l. Conceming over the audit committees in performance of the companies attached to Khartoum stock market of exchange. Following up the applicable accounting methods and policies for companies attached to stock market that necessitate the agreement of audit committees on the quality of accounting infonnation. 3. Conceming over disclosure and transparency in financial reporting about the applicable accounting methods and policies to reduce the cheating risks in the stock. 3. 2. 3. 2. 5