خطر المحاسبة الإبداعية على المراجعة : حالة فضيحة شركة أنرون

الملخص EN

The financial issues experienced by the major banks and firms in the worldwide had seriously claimed to set up an oversight rules, ethical and standards in order to achieve the confidence and credibility of information delivered throughout their financial reports.

Nowadays, the creative accounting has become an important subject of debate in all levels of the Financial markets, it became very systematic to read reports which reveal investors deception, by an intentional interpolating of the companies and banks’ financial statements.

This case additional responsibility to auditors.

This paper discusses the risk of creative accounting on audit activities, and providing examples of several institutions which undergone such exposure risks.

have been sufficient and.

It also discusses, whether the audit career is sufficient to overtake these risks?