دور المسؤولية الاخلاقية والقانونية للمراجع الخارجي في الحد من المحاسبة الابداعية

Abstract

The auditor plays an important role in monitoring the financial statements because he is skilled and professional. This gives an impression on the validity of the data and financial information and gives the confidence in the users of the financial statements that the audited financial statements are credible and reliable. And due to the entry of some corrupt managers and accountants and enable them from the accounting profession to push them to exploit the legal flexibility and change in accounting policies, to achieve personal goals and for the benefit of the company, and this by showing the financial position of the company in the financial statements on the truth in the use of Creative accounting methods This fraud affected the users of the financial statements, which resulted in the auditor having moral responsibility for the disclosure of these methods. In legal terms, however, he is not responsible for the fact that creative accounting methods do not conflict with the legal texts. Negligence or negligence in the performance of his duties not to disclose fraud, error and forgery.