أساليب استخدام المحاسبة الإبداعية في البيانات المالية و مخاطرها و دور المدقق الخارجي في التحقق منها

الملخص EN

The research aims at identifying the methods of using creative accounting in the financial statements and their risks and the role of the external auditor in verifying them، ،To achieve the objectives of the research, the researcher used the descriptive approach in the theoretical and analytical methods in the practical aspect، The sample included three categories (external and internal auditors and university professors) Of the total of 180 individuals and 60 persons for each category of the research sample.

The research came out with important results, including: •The greatest challenge of creative accounting is not confined to the technical dimension of accounting, but rather extends it to the moral dimension of accountants, which is more dangerous to the future of the accounting profession.

•The discovery of errors and scam and fraud is the responsibility of the auditor, especially if he did not carry out his task as required.