دور المراجعة التحليلية في التقليل من ممارسات المحاسبة الخلاقة

الملخص EN

This study aimed to identify the role of the analytical review in reducing the negative impact of creative accounting.

in order to achieve this, aim the descriptive analytical approach has been used due to its suitability to the nature of the study.

85 questionnaire copies were distributed on the study community, where 75 questionnaire copies were given back by a percentage of 88%.

Statistical package for the social sciences (SPSS) was used to analyze data and test hypotheses.

The major results of the study are: the compliance of the auditor by analytical review is limiting the creative accounting practices in a high degree; furthermore, the results of the statistical analyses confirmed that there is an effect of analytical review in reducing the negative impact of creative accounting.

the study recommended further studies relating to future action analytical review and creative accounting, and develop the performance of chartered accountants in all kinds of the analytical review by providing training courses in this field, and encourage accountants to membership of professional organizations interested in creative accounting in developed countries, and to deepen the concept of the analytical review in the audit processes and to focus on its importance in achieving a high level of credibility and reliability of the financial statements.