اجراءات المدقق الخارجي في الحد من ممارسات المحاسبة الإبداعية : دراسة إستطلاعية
Other Title(s)
External auditor's procedures in reducing creative accounting practices : exploratory study
Joint Authors
الفاضل، فاتن حاتم
الشمري، محمد عباس نهود
Source
مجلة كلية الرافدين الجامعة للعلوم
Issue
Vol. 2020, Issue 47 (31 Dec. 2020), pp.150-166, 17 p.
Publisher
al-Rafidain University College
Publication Date
2020-12-31
Country of Publication
Iraq
No. of Pages
17
Main Subjects
Social Sciences (Multidisciplinary)
Topics
- Management
- Federal
- International economic integration
- Profits
- Financial statements
- Work environment
- Skills
- Analytical approach
Abstract EN
The main purpose of the research is to identify the procedures used by the external auditor to detect or limit creative accounting practices in the financial statements.
To achieve this objective, the descriptive analytical method was used by using the survey form to present the opinion of the research sample in the most important of these procedures.
Accounting practices are based on the expertise and skills of accountants through the use of their knowledge of accounting rules and laws in order to manipulate the figures recorded in the financial statements, and the external auditor's understanding of the importance of the procedures used to audit the financial statements to reduce and limit the creative accounting practices.
In light of the above, the research recommended the external auditor's commitment to professional care when auditing the accounts of economic units, and the interest in auditing all elements of the financial statements to identify the creative accounting practices that are likely to be applied in these lists, And the intensification of efforts by the professional bodies (the Board of Accounting and Auditing Standards, the Federal Audit Bureau, the Iraqi Accountants and Auditors Association) to establish controls to reduce creative accounting practices, and in line with the business environment and the imposition of financial and moral sanctions on the economic units that practice these methods.
American Psychological Association (APA)
الفاضل، فاتن حاتم والشمري، محمد عباس نهود. 2020. اجراءات المدقق الخارجي في الحد من ممارسات المحاسبة الإبداعية : دراسة إستطلاعية. مجلة كلية الرافدين الجامعة للعلوم،مج. 2020، ع. 47، ص ص. 150-166.
https://search.emarefa.net/detail/BIM-1268551
Modern Language Association (MLA)
الفاضل، فاتن حاتم والشمري، محمد عباس نهود. اجراءات المدقق الخارجي في الحد من ممارسات المحاسبة الإبداعية : دراسة إستطلاعية. مجلة كلية الرافدين الجامعة للعلوم ع. 47 (2020)، ص ص. 150-166.
https://search.emarefa.net/detail/BIM-1268551
American Medical Association (AMA)
الفاضل، فاتن حاتم والشمري، محمد عباس نهود. اجراءات المدقق الخارجي في الحد من ممارسات المحاسبة الإبداعية : دراسة إستطلاعية. مجلة كلية الرافدين الجامعة للعلوم. 2020. مج. 2020، ع. 47، ص ص. 150-166.
https://search.emarefa.net/detail/BIM-1268551
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1268551