The Impact of other Services Provided by the External Auditor on the Independence of the Auditor: Updated Evidences from Audit Offices in Sudan

The research examines the impact of other services provided by the external auditor on the degree of his independence and impartiality in Sudan. The research problem is that the external auditor may provide clients with services other than audit services, for example, tax consultations, administrative consultations, and the preparation and disclosure of financial statements, and in turn he may receive fees in exchange for providing these services that he performed. So this research try to investigate the effects of providing these services on the independence and neutrality of the external auditor. To achieve these goals, and given the war conditions in Sudan, the researchers prepared a questionnaire addressed to external auditors in the safe states in Sudan, which are the states of eastern and northern Sudan in the year 2024. The number of sample to which the questionnaire was distributed and received was (47 individuals), and the sample was selected randomly. In order to achieve the goals of the study, the researchers, in accordance with the nature of the study variables, relied on the descriptive, inductive approach in the theoretical aspects, by referring to published sources of books and scientific research published in Arabic and English related to the subject of the study, and on the descriptive, analytical and applied approach in the practical aspect. A questionnaire form was distributed to collect the necessary data for the subject of study, then transcribed and analyzed it using statistical software (SPSS), and using appropriate statistical tests with the aim of arriving at valuable connotations and indicators that support the subject of the study. The research reached a number of research findings the most important of which are that, the auditor filling out and preparing the tax return on behalf of his client to whom he provides the audit services negatively affects the auditor's impartiality and independence. Providing the auditor with management consulting services in addition to audit services will bring him closer to the decision-making position and thus increase his personal relationship with senior management, which negatively affects his independence and impartiality. The auditor's participation in the preparation of financial statements for the same audit client negatively affects his independence and impartiality, and may also lead to a conflict of interest when performing the audit function for this client.