دور التدقيق الخارجي في الحد من تأثير المحاسبة الابداعية على القوائم المالية

Abstract

The aim of Research is definition to the concept of financial statements and users and their targets, as well as the definition of creative accounting resorted to by some departments in the economic units in order to improve its image in either its financial position or on its results, contributing to access to some of the gains and give the image is realistic about the fact and put it down, and so by exploiting the existing flexibility in accounting policies offered by the accounting standards to follow when in the fields and methods of measurement and disclosure followed in the preparation of financial statements that would affect the numbers that appear on those lists and the credibility to reverse the real financial situation of economic unity, as a result of that activityDefinition of the responsibility of the external auditor in the detection of such practices through the application of accounting and auditing standards and accepted principles generally accepted. And the sons of research on two assumptions the most important that accounting creative direct impact on honesty and fair presentation of the financial statements, and that the effectiveness of the external auditor in detecting accounting creative practices are affected by the level of adherence to the ethical rules of professional conduct that leads to compliance with accounting standards and audit and accepted principles generally accepted.Usedescriptive style researcher in theoretical and statistical analysis in the practical side, and so developed a questionnaire intended to fit the nature of the research and its goals. The research found a group of the most important conclusions that there is a negative side to creative accounting is taking advantage of the flexibility available in the accounting rules and norms are immoral, and at the same time there is a positive aspect of creative accounting, provided that it is coupled Pavsah enough.And went Find a set of recommendations the most important must be put regular training programs for accounting cadres and the audit and inform them of the latest developments with regard to standards and accounting rules and audit for cadres empowered, and attention to the procedures of internal control and the need to be transparent, clear and matching professional standards in order to reduce the negative aspects of accounting creative.