دور المدقق في الحد من الممارسات الاحتيالية للمحاسبة الإبداعية وفق المعايير المحاسبية الدولية

الملخص EN

The art of accounting has developed enormously in recent decades, as a result of technological developments and globalization and widespread awareness among practitioners Which led to the emergence of modern trends in accounting of them creative accounting Which are considered Which is a refuge of some companies to the utilization of the gaps within the available methods and substitutions in order to improve the company’s image before the beneficiaries even if that was on the account of reality, We aim through this intervention to address to the role of auditor in reducing the impact of the creative accounting Through international standards of auditing in the framework of his responsibilities Which works to reduce the fraudulent practices of creative accounting In accordance with International Standards on Auditing.