أثر كفاءة المدقق الخارجي في اكتشاف ممارسات المحاسبة الإبداعية وفقا لمعايير العمل الميداني الدولية على مصداقية المعلومات المحاسبية

Abstract EN

The Efficiency Impact of External Auditor in Exploring the Practices of Creative Accounting as per the International Field Work Standards and its impact on the credibility of Accounting Information.

This study aims to identify the efficiency impact of external auditors in exploring the practices of Creative Accounting as per the International Field Work Standards and its impact on the credibility of Accounting Information.

The study society included the external auditors working in 82 licensed audit offices and its numbered (650), and the sample has been selected randomly and consisted of (261) auditors working in audit offices in Jordan.

The study reached to the conclusion that there is an effect to the efficiency of external auditors in exploring the practices of Creative Accounting as per the International Field Work Standards and its effects on the credibility of Accounting Information.