تخطيط وتنفيذ المراجعة الخارجية في ظل النظم المحاسبية الإلكترونية دراسة ميدانيـــــــــــــة لمهنة المراجعة فى السودان الواقع والتحديات

Abstract

The study addressed the issue of planning and implementation of external audit under electronic accounting systems in Sudan. The study was where the problem in what is the impact of electronic accounting systems on the planning and implementation of the external audit process. And aimed to learn how to plan and implement the review process under the electronic accounting systems, reality and challenges facing the profession in light of the use of electronic accounting systems. The data collection by questionnaire, and represents a study in the legal community in Khartoum state auditors through a simple random sample of the study population. The study recommends the need to determine the accuracy of the electronic accounting systems, the need for scientific and practical rehabilitation of the references in the field of electronic accounting systems, the need to be references field work standards in light of the electronic accounting systems.