تأثير ممارسات المحاسبة الإبداعية على جودة التدقيق في المؤسسات الاقتصادية الجزائرية : دراسة حالة محاسبي المؤسسات الاقتصادية و مكاتب محافظي الحسابات في الغرب الجزائري

الملخص EN

This study aimed at the statement of creative accounting and the most important practices applied by some Algerian economic institutions in the financial statements, in order to achieve personal benefits or to obtain financing or tax evasion.

The study examined and analyzed the hypotheses of the relationship between creative accounting practices in Financial statements and the external auditor's performance in achieving the quality of the audit.

The study concluded that there is an inverse relationship between creative accounting practices and audit quality