دور المحاسبة القضائية في الحد من ممارسة أساليب المحاسبة الإبداعية : بحث ميداني من وجهة نظر المراجعين بمكاتب المراجعة

Abstract EN

Research was to identify the definitions, objectives and areas of Accounting Forensic, and their contribution to the reduction of the exercise of creative accounting methods, and test whether there is a fundamental difference between the functions of the external audit firms on the conditions that must be met to practice the profession of Accounting Forensic, and to know the contribution of investigation and evaluation that can be performed by Forensic accountant in reducing the practice of creative accounting methods from the viewpoint of auditors auditing offices in Sudan.

The importance of research in contributing to find a new career in accounting is in Accounting Forensic can be exercised in accordance with the regulations of certain certificates, which contributes to making the financial reports of companies fairer, and then the integrity of financial reporting information to users, which helps in the financial performance evaluation and rationalization decisions by users.

The research found results substantiate the hypothesis that there is a fundamental difference between the functions of the external audit offices about the conditions to be met for practicing Accounting Forensic attributable to those jobs assistants and auditor's office, and that the investigation and evaluation processes that can be performed by the judicial accountant help reduce exercise methods creative accounting.