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Title: | دور محافظ الحسابات في التقليل من ممارسات المحاسبة الإبداعية - دراسة ميدانية لعينة من المهنيين لحالة الجزائر - |
Authors: | أحمد, خنيفر محمد طه, قريشي |
Keywords: | محاسبة ابداعية محافظ الحسابات القوائم المالية |
Issue Date: | 15-يون-2019 |
Publisher: | جامعة غرداية/كلية العلوم الإقتصادية ، التجارية وعلوم التسيير |
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 |
URI: | https://dspace.univ-ghardaia.edu.dz/xmlui/handle/123456789/4492 |
Appears in Collections: | Mémoires de Master Economie |
Files in This Item:
File | Description | Size | Format | |
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388.04.745.pdf | 3.69 MB | Adobe PDF | View/Open |
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