أثر أخلاقيات مدقق الحسابات الخارجي في الحد من أساليب المحاسبة الإبداعية : دراسة ميدانية لمكاتب البصرة-ميسان-ذي قار

الملخص EN

This research aims to identify the creative accounting used in the preparation of financial statements methods, and demonstrate the impact of the independence of the external auditor detects and limits the creative accounting practices, as well as "all know the impact of the integrity and objectivity of the external auditor detects and limit the creative accounting practices, and to achieve the goals of the research, The researcher has organized a questionnaire and then distributed to the external auditors working in Southern Region / Bozrah - Misan- Dhi Qar, reaching auditors number of distributed questionnaires (85) was returned (79) questionnaire was used statistical tests s, usch as average tandard deviations, and testing the statistical (t - test) to analyze the results and test hypotheses, and the most important findings of the research is that the independence of the external auditor in all its forms have an impact on the creative accounting practices and the detection limit, and is the integrity and objectivity of the auditor during the audit with an effective impact reduction process and the disclosure of creative accounting practices The most important recommendations of this research work to urge companies and professional associations to reduce as much as possible of the available alternatives of accounting policies and financial procedures that help in the exercise of creative accounting in order to minimize their impact on the financial statements, and to emphasize the importance of the integrity and transparency of the external auditor in order to ensure impartiality and any side effects.