دور محافظ الحسابات في التقليل من ممارسات المحاسبة الإبداعية - دراسة ميدانية لعينة من المهنيين لحالة الجزائر -

Abstract

Nowadays, the concept of creative accounting has become a major focus of attention to Auditors, Especially after the collapse of major leading companies such as the company (Enron) , We are through this research titled " The role of Auditors in reducing creative accounting practices ", We have highlighted the concept of creative accounting in many ways With a focus on the role of Auditors in reducing their effects and concluded the study to:  Creative accounting practices negatively affect the performance of the profession of the Auditors.  The technical opinions of reviewers have affected the high levels of creative accounting practices.  The auditor is required to take the necessary care in order to reduce the deviations of the preparation of financial statements