Measuring the extent of requirements application of IES No. 7 and 8 and their role in improving the efficiency and effectiveness of auditors’ performance in the General Audit Office in Sudan
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Abstract
The study aimed to identify the necessary skills acquired by auditors working at the General Audit Bureau in light of its application of the requirements of accounting education standards No. (7 and 8) to raise the efficiency and effectiveness of its professional performance, as well as to identify the importance of the requirements of the International Accounting Education Standards in improving professional competence.
Many results were reached, most notably the continuous participation in specialized courses and seminars in the fields of accounting and auditing at the local and international levels that contribute to continuous professional development, and the receipt of auditors working at the National Audit Bureau for specialized courses in the fields of financial accounting and preparation of audit reports, taxes, information technology and other sciences related to accounting and auditing contributes to achieving a high level of professional competence in the performance of auditors.
One of the most prominent recommendations of the study is the need for the National Audit Bureau to provide continuous participation in courses and seminars for the NAO's employees, as well as increasing training through specialized courses in the fields of accounting and auditing.
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accounting education, accounting education standard No. (7), professional competence, continuing professional development, initial professional development, International Federation of Accountants
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