International Standard on Auditing (220), Quality Management for an Audit of Financial Statements, and its Role in Enhancing Audit Quality (A Field Study on some Audit Offices in Sudan)

Abstract

The main objective of this study is to know the role of the International Standard on Auditing (220) in enhancing the audit quality. To achieve this goal, (170) questionnaires were distributed to the study population which represented in some audit offices in Sudan, and (150) questionnaires were retrieved and analyzed. The study relied on the inductive approach and descriptive analytical approach. The study found several results, among which is, the audit office adopts policies and procedures for what can be consulted in meetings that, contribute to enhancing audit quality, and continuous monitoring of the progress of the audit process enhances the quality of the audit. The study concluded with a number of recommendations, the most important of which is that, necessity of spreading the culture of audit quality and its positive results among external and internal auditors in the Sudanese environment through workshops, seminars and scientific conferences.