التدقيق الخارجي و دوره في الحد من ممارسات المحاسبة الابداعية

Abstract

"The role of external auditing is greatly demonstrated in reducing creative accounting practices by examining and evaluating financial records and corporate accounting processes. Auditors thoroughly examine accounting processes to ensure that they comply with approved accounting standards and prevent manipulation of financial statements. In addition, auditors play an important role in providing guidance and advice to companies to improve internal control systems and ensure compliance with financial laws and legislation. External scrutiny thus contributes to enhancing transparency and integrity in companies' financial operations and achieving confidence between investors and the public concerned. The analysis descriptive approach was used in this study to describe and measure the effectiveness of external auditing in reducing creative accounting practices. The researchers found that external auditor is instrumental in reducing creative accounting practices and that there is a statistical relationship between them."