THE QUALITY OF THE AUDITOR'S REPORT CONSIDERING THE NEGATIVE ASPECTS OF CREATIVE ACCOUNTING METHODS AND PROCEDURES

Abstract

Purpose:The aim of the research is to identify the negative aspects of creative accounting methods and procedures, which have an impact on the quality of the auditor's report, and to identify the role of the auditor in limiting these effects. Theoretical framework:The research was built on the hypothesis that negative aspects of creative accounting methods and procedures affect the quality of the auditor's report Design/methodology/approach:the researcher used the descriptive method in the theoretical aspect and analysis in the practical aspect. The research was conducted for a sample of data belonging to two banks, one of which is a government sector and the other is a joint stock company, to show the impact of the negative aspects of the creative accounting methods and procedures in the financial statements to shade the business result and the financial position and thus affect the quality of the auditor's report. If he did not exercise the necessary professional care when conducting the audit. Findings:the article task of which came out the negative side of the methods and procedures of creative accounting aimed at misleading the result of realization or financial position, or both affect much in the quality of the auditor's report if those methods and procedures with professionalism and high accuracy and cannot determine the purpose of those methods of accounting to achieve management objectives Third party account. Research, Practical & Social implications:the need to work by the bodies and organizations sponsoring the accounting and oversight profession to update the accounting and control standards and rules in order to keep pace with the development at the present time and to fill the gaps in the face of the negative aspects of creative accounting methods and procedures. Originality/value: consider the necessity of spreading adequate awareness among users of financial reports about the seriousness of the negative aspects of creative accounting methods and procedures and confronting them through legislation and regulations regulating the accounting and oversight profession.