Challenge auditor practices Creative Accounting

Batool Mohammed Nouri Al-Majid, D.

	Challenge auditor practices Creative Accounting
Journal of Administration and Economics
Article 1, Volume 0, Issue 96, 2018, Pages 189-201
Author
D. Batool Mohammed Nouri al-Majid
Abstract
Deceiving and cheating in the use of Accounting methods and that what is called Creative Accounting Practices, lead to improve the company status during the short term, but this causes destructions for these companies during the long term. This requires that the Accounting observer should have a full knowledge in the deceitful Accounting practices behaviors that accountant may depend on, under the supervision of the administration, to reduce these behaviors that lead to cheating in financial reports along with reviewing the Accounting Policies applied to achieve the aims of the company and then reaching the financial reports that are trusted and empty of cheating. This, later, enables the accountants to introduce a neutral opinion related to the accuracy of the financial lists. This study aims at shedding light on the notion of Creative Accounting and analyzing the factors that have led to its emergence and showing its effects. Focus has also been made on the role of the account – observer and the activities which he perform to reduce the practices of Creative Accounting in Companies. This paves the way to reach the financial reports that have Financial information empty of deceit and express the company financial states equally.
Keywords
Axis Accounting

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