The role of external auditor commitment to the audit profession ethics in reducing creative accounting practices

Abstract EN

This study aims to highlight the role of external auditors adoption of auditing standards and auditing ethics to reveal creative accounting practices, reduce their effects in order to increase the credibility of financial statements, as the external auditor is the responsible for expressing an impartial opinion about the credibility of financial statements in its expression of the company's true financial position.

as the quality of accounting information is a basic requirement for all financial statements users, where this information contributes to assisting decision makers to make rational decisions.

The importance of the study is due to the importance of external auditors adoption of auditing standards and auditing profession ethics, in order to detect creative accounting practices, minimize their negative effects, improve the quality of the information included in the financial statements.