دور الدراجعة القانونية في الحد من ممارسات المحاسبة الإبداعية

Abstract

This study aims to clarify the role of legal review in reducing creative accounting practices And the most important methods of creative accounting used And how to reduce them using the legal review in addition to the role of the auditor in the disclosure and audit of financial statements And to report to the Board of Directors on abuses in the institution and the most important measures to reduce the use of creative accounting In our study, we relied on a questionnaire that included Two axes Each axis contributes to the idea of the hypotheses of the study, and has been distributed at the level of accounting offices of the state of Ghardaia and professors of the University of Ghardaia .So that the study was conducted on accountants, Governor Accounts and professors in accounting, In the analysis of the questionnaires, we adopted the statistical package for social sciences program (SPSS) and Electronic spreadsheet processing program (EXCEL) , To test hypotheses, we used the mean difference test)Independent_Samples t_test ( , Finally, our study concluded with a set of results, the most important of which is that the auditor or auditor plays a major role in the legal review, which in turn limits the creative accounting practices, in addition to the obstacles that limit the role of the governor of the accounts and the pressures that make him not perform his duty.