أساليب المحاسبة الإبداعية و تأثيرها على القوائم المالية في المؤسسة الاقتصادية من وجهة نظر المدقق الخارجي : دراسة استقصائية

الملخص EN

This study aims to identify the reality of creative accounting in the economic enterprise from the point of view of the external auditor, by identifying opportunities to manipulate accounting values, as well as determining the impact of creative accounting on the balance sheet and income statement.

In this context, this study focuses on the theoretical framework of creative accounting and financial statements, and then analyzes the questionnaire distributed to the study sample.

The study concluded that there are many creative accounting methods that can be adopted by the enterprise for reasons and motives that differ from one enterprise to another.

Finally, according to the members of the sample studied, it was found that creative accounting has a reflection on the accounting information contained in the balance sheet and income statement.