دور أساليب إدارة الأرباح في مصداقية القوائم المالية من وجهة نظر المراجعين الخارجيين: دراسة ميدانية

الملخص EN

This study aims to identify methods of profit management practices and their impact on the fairness of financial statements, the study adopted an inductive deductive approach or what is known as the modern scientific method in the field of accounting survey of the opinions of external auditors working and registered in the Association of Accountants and Legal Auditors in the city of Benghazi the researcher designed a questionnaire based on some previous studies, after confirming its reliability and stability factor, (70).

The results of the study showed that there is an effect of profit management methods on the fairness of the financial statements The study recommended several recommendations that may contribute to raising the efficiency of external auditors in verifying and limiting profit management practices, including the need for professional organizations to develop training programs to identify profit management, its methods and methods for disclosure, with the aim of improving the professional performance of external auditors and ensuring the level of confidence in financial statements by its users.