دور المدقق في الحد من الممارسات السلبية للمحاسبة الإبداعية

الملخص EN

Our study answers the following question : are the auditors responsible for detecting fraude in the compagnies they inspect? The auditors ' duites in the prevention, detection and reporting of fraude, and other wrongful actes and errors, are among the most controversai issues in the area of audit.

This study There fore referas to the results of a Survey That explores the perceptions of the user of the Financial report on the entent of fraud in Iraq and their perceptions of audit responsabilités in fraud detection and relate audit procedures.

The study also finds That There Is a widely mistaken perception of the audit objective.

This is due to the fact that, among the respondents, there was a much higher expectation of auditors ' duties to disclose and report fraud than required by laws or auditing standards.

There is no doubt that the results of the study show a gap between the perception of respondents and the current legal requirements of auditors with regard to fraud detection.

This field study targeted an analytical study to familiarize the community with the concepts of creative accounting as well as the percentage of the users of Financial statements with annual and quarterly Financial data, the role of audit offices in verifying the practices and results of creative accounting, as well as taking a sample of Investors who rely on the financial statements to make a decision to invest in the Iraq Stock Exchange, and in this regard have conducted personal interviews with a number of the staff of the Diwan of financial supervision and investors in the stock market to familiarize the selves with the aspects of the problem of the study.