The effectiveness of the external auditor in Algeria in detecting creative accounting practices in the financial statements of institutions - From the perspective of external auditors -

Abstract

The study aims to determine the effectiveness of the external auditor in discovering creative accounting practices within the financial statements of institutions, through field research with a sample of external auditors in Algeria, using a questionnaire as a basic tool for collecting data, and the sample included (37) external auditors.

The study reached many results, the most important of which is that the Algerian external auditor is highly effective in discovering the practices of institutions for creative accounting in their financial statements.