فاعلية المراجع الخارجي في الحد من ممارسات المحاسبة الابداعية لتحقيق جودة القوائم المالية

الملخص EN

The study has picked up the efficiency of the external auditor for minimizing the risk of creative accounts so as to obtain good financial reports applied in Sudanese banking firms listed in Khartoum stock exchange.

the problem of the study is to answer the following questions : *dose the minimizing of creative accounts has an impact on the quality of the financial reports of banking firms listed in Khartoum stock exchange? * what is the role of the external auditor of banking firms listed in Khartoum stock exchange in implementing the regulations of minimizing the risk of manipulation? *the importance of the study comes in the framework of the efficiency of the financial reports of the banking firms listed in Khartoum stock exchange to the investors & stakeholders so as to stop their fears of the fraud of these reports.

and due to the contingency of happening of manipulation & the collapse of the financial firms the study has pointed out the following assumptions : 1- there is a statistical relationship between the efficiency of the financial reports of the banking firms listed in Khartoum stock exchange & manipulation.

2-- there is a statistical relationship between the external auditor & creative accounts of the financial reports of the banking firms listed in Khartoum stock exchange & creative accounts.

*the study has targeted the effects of creative accounts & repelling of management in using creative accounts through a whole framework of accounting.

*the study has reached many conclusions such as : the external auditor has an important role in minimizing the risk of creative accounts by giving his utmost professional care in proof of evidence for personal fraudulence.

recommendations : the stock exchange should issue managerial notices to restrict creative accounts in financial reports.

to instruct the public companies listed in Khartoum stock exchange to implement the accounting policies and generally accepted principles in preparing the financial statements.