دور الإجراءات التحليلية في الكشف عن ممارسات المحاسبة الإبداعية : بحث تطبيقي في شركة مصافي الجنوب

الملخص EN

The Research aims to identify the analytical procedures and their role in diagnosing and discovering creative accounting practices of the study sample Which is represented by the Company for Southern Refineries because of the role of analytical procedures in reducing the time and cost of the audit process and increasing the efficiency and improving the quality of audit by discovering the fundamental errors that lead to misleading the financial data as well Its suitability for large economic units, and the study, along with its practical application, reached a role for analytical procedures in the disclosure of creative accounting practices, which is reflected in the lack of misleading the financial statements of the company so that the researcher comes out with the most important theoretical and practical conclusions and recommendations regarding them in order to achieve the hypothe