أثر الخدمات الاستشارية على جودة المراجعة الخارجية دراسة حالة: عينة من مكاتب المراجعة الخارجية بالسودان

The problem of the study was to know the effect of consulting services on the quality of external audit, there is a statistically significant relationship between consulting services and the quality of external audit. This study aimed to know the concept and types of advisory services provided by audit offices, and to know the basic concepts of the quality of external audit, as well as to assess the impact of advisory services on the quality of external audit, in addition to studying the relationship between advisory services and the quality of external audit. The researcher relied on the descriptive analytical method in the study. The study reached a number of results, the most prominent of which are advisory services that help in the process of proper and objective diagnosis of problems and obstacles within the facility, in addition to improving the efficiency and effectiveness of the client’s use of the energies and resources available to him, and the existence of a statistically significant relationship between advisory services and the quality of external audit, except for administrative advisory services. As well as the positive impact of the external audit offices providing tax services to the client and the quality of the external audit, the existence of a statistically significant relationship between the judicial services and the quality of the external audit, the fact that the external auditor provides economic feasibility study services alongside the audit service does not affect the quality of the external audit. The study included several recommendations, including strengthening the external auditor’s provision of services (financial, bookkeeping, tax, judicial, feasibility study) to the client for his effective role in the development of the facility, interest in activating the application of the professional performance quality control program to ensure compliance of audit offices with the regulations and professional standards issued by the Council Regulating the accounting and auditing profession in Sudan. Having sufficient professional experience for external audit offices contributes to the quality of external auditing, and increasing their scientific and specialized competence in this field