The advisory role of external auditor and its impact on the quality of accounting information - a field study on a sample of internal auditors in commercial companies in Khartoum- Sudan

Abstract

The study aimed to identify the nature of advisory role of the external auditor, its impact on the quality of accounting information, to clarify the concept and importance of advisory role of the auditor.
The study reached several result; that the success of economic institutions in making appropriate decisions in the current economic stage depends on the accounting information, based on decisions will be made.