The impact of the determinants of the transition to the International Financial Reporting Standards (IFRS) on fulfilling the requirements of the transition to the international standards: a field study in audit offices in the state of Khartoum – Sudan: دراسة ميدانية في مكاتب المراجعة بولاية الخرطوم – السودان. J Soci Stu. 2023;29(3):97-125. doi:10.20428/jss.v29i3.2164