الدور الحوكمي للمراجع الخارجي في مصداقية التقارير المالية و ضمان إستمارية الشركات "دراسة ميدانية على مكاتب المراجعة وعينة من الشركات التجارية والاستثمارية فى السودان"

Abstract

Abstract This study examined the corporate governance role of external auditor in the credibility of financial reporting, and Ensure the continuity of companies. The study's problem fit into the main question of the problem which is: What is the corporate governance role of the external auditor in the credibility of financial reporting and Ensure the continuity of companies? The following sub-questions are derived from the above mentioned main question: 1) Does the commitment of the external auditor - of the auditing professional and organizational mechanisms - increases the credibility of financial reporting and conserves the continuity of companies? 2) Does the commitment of the external auditor - of the auditing professional and practical mechanisms - increases the credibility of financial reporting and conserves the continuity of companies? The importance of this research stands in supplying the Arab libraries of essential knowledge and skills that related to the corporate governance role; which is one of the tasks of the external auditor, and to reduce the maltreating of financial reports, and in increasing the reliability and credibility of the financial reports. This study is of particular significance in practice; by which we can distinguish the corporate governance role of external auditor in the credibility of the financial reports, conserving the continuity of companies, and taking a professional knowledge of the organizational and practical mechanisms used by the external auditor in his work. The study aimed to verify the commitment effectiveness of the external auditor's professional and organizational mechanisms, and practical mechanisms on the credibility of financial reporting and the continuity of companies. Hypotheses of the study: ز The first hypothesis: the commitment of the External Auditor's professional organizational mechanisms for auditing increases the credibility of financial reporting. The second hypothesis: the commitment of the external auditor’s professional and practical mechanisms for auditing increases the credibility of financial reporting. The third hypothesis: the commitment of the external auditor professional organizational mechanisms for auditing conserves the continuity of companies. The fourth hypothesis: the commitment of the external auditor’s professional and practical mechanisms for auditing conserves the continuity of companies. The researcher used the historical approach and the descriptive approach in defining the problem, formulates and tests hypotheses, and data analysis. The researcher has found several results, including: 1. The corporate governance role of the external auditor works to conserve the continuity of companies. 2. The commitment of the external auditor of the professional and organizational mechanisms and practical of auditing process increases the reliability of financial reporting and conserves the continuity of companies. 3. The commitment of the external auditor of the particular criteria in entering the auditing profession, and the commitment of the constitution and the ethics of the profession, and his professional conduct proper works to increase the credibility of financial reporting. Based on the results of the study the researcher presented a number of recommendations including: 1. Work to exert more efforts and follow-up of developments relating to corporate governance and the role of the external auditor in the application.