The Governance of Audit Profession and its Role In Improving the Quality of Accounting Information A Field Study on A Sample of External Audit Offices in Khartoum State

Abstract

The problem of the study was to know the role of the auditing profession’s governance in achieving the quality of accounting information. The study aimed to introduce the auditing governance and the qualitative characteristics of accounting information in addition to know the relationship between the auditing profession’s governance and those qualitative characteristics. The study relied on descriptive analytical approach. The following hypotheses: There is a statistically significant relationship between the governance of the auditing profession and the appropriateness of accounting information, there is a statistically significant relationship between the auditing profession governance and the reliability of accounting information, there is a statistically significant relationship between the auditing profession governance and the secondary characteristics of accounting information quality, the study found results proved validity of hypotheses, including: that the applying of the corporate governance of audit profession is useful in providing good quality of accounting information, as recommended by the study of the importance of corporate governance audit profession to ensure the quality of accounting information