Creative accounting and the role of the auditor in verifying their practices and results

الملخص EN

The study Creative accounting and the role of the auditor in verifying their practices and results is auditor's responsibility for discovering creative accounting is still one of the most controversial issues facing his auditing profession.

It is arguably one of the main reasons contributing to the so-called "expectations gap" What the community and the general public expect from the auditors and auditors and what auditors and reviewers are doing in accordance with the accepted auditing standards.

The concept of creative accounting has become a focus of attention by accountants and auditors in recent years.

Through this research, we have highlighted the concept of creative accounting in many aspects, focusing on the role of the auditor in verifying the practice and results of creative accounting.

Search seven chapters, the following is a summary of those chapters In light of the nature of the problem referred to it, the researcher put forward two basic hypotheses: hypothesis there is a significant relationship between the awareness of users of financial reports and the discovery of creative accounting practices and thus reducing them.

Results There are several definitions of the concept of creative accounting but they all agree that it is a modern, complex and innovative processes or practices by which accountants use their knowledge of accounting rules and laws to address the numbers recorded in corporate accounts or manipulating them in order to achieve specific objectives.

General Recommendations raise sufficient awareness to clarify and explain creative accounting in order to demonstrate its harm and thus reduce activating the professional organization of the profession of accounting and auditing and the establishment of a code of professional conduct and the formation of the Professional Ethics Committee, one of the most important functions to establish the rules of conduct that must be committed by the accountant and auditor approved.