The study Investigated the role of the joint audit in predicting the continuity of the establishment. The problem of the study was represented in the extent to which the use of the joint audit and its mechanisms contributed to predicting the continuity of the enterprise. The study aimed to identify the role that the joint audit and its objectives can play, and the extent of its contribution to predicting the continuity of the establishment. The study results The most important of which is the use of the joint audit approach that has a positive effect in predicting the continuity of the Enterprise, the joint audit predicts the risks that the establishment may face in the future. The Recommendations: expanding the use of joint auditing in Sudan, and authorities concerned with the audit profession in Sudan must issue a standard regulating the application of joint auditing.
El Semany, M. M., & Osman, E. E. F. (2023). The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan. Alexandria Journal of Accounting Research, 7(3), 359-376. doi: 10.21608/aljalexu.2023.324008
MLA
Mohamed Mokhtar El Semany; Efraa El Fadel Osman. "The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan". Alexandria Journal of Accounting Research, 7, 3, 2023, 359-376. doi: 10.21608/aljalexu.2023.324008
HARVARD
El Semany, M. M., Osman, E. E. F. (2023). 'The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan', Alexandria Journal of Accounting Research, 7(3), pp. 359-376. doi: 10.21608/aljalexu.2023.324008
VANCOUVER
El Semany, M. M., Osman, E. E. F. The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan. Alexandria Journal of Accounting Research, 2023; 7(3): 359-376. doi: 10.21608/aljalexu.2023.324008
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