{"id":5347,"date":"2023-01-02T03:20:31","date_gmt":"2023-01-02T03:20:31","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=5347"},"modified":"2023-01-02T03:20:36","modified_gmt":"2023-01-02T03:20:36","slug":"4-1-18","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/4-1-18\/","title":{"rendered":"\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u064a \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0628\u062f\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629"},"content":{"rendered":"

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1 <\/sup>\u0627\u0633\u062a\u0627\u0630 \u0645\u0634\u0627\u0631\u0643 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

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\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: abc0994944999@gmail.com<\/p>\n

HNSJ, 2023, 4(1); https:\/\/doi.org\/10.53796\/hnsj4118<\/p>\n

Download
\n<\/a><\/p>\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/01\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 10\/12\/2022\u0645<\/p>\n

\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u060c \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n

<\/a>Research title <\/strong><\/p>\n

The governance role of the external auditor in limiting creative accounting practices in the financial statements<\/strong><\/p>\n

Dr. Abdelrahman Adel Khalil 1<\/sup> Dr. Mohammed Farah Yassin Mohamed Ahmed 2<\/sup><\/strong><\/p>\n

1<\/sup> Associate Professor, Al-Neelain University, College of Commerce, Sudan.<\/p>\n

2<\/sup> Scientific researcher, Sudan.<\/p>\n

Email: abc0994944999@gmail.com<\/p>\n

HNSJ, 2023, 4(1); https:\/\/doi.org\/10.53796\/hnsj4118<\/p>\n

Published at 01\/01\/2023 Accepted at 10\/12\/2022 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

This study aimed to identify the governance role of the external auditor in limiting the creative accounting practices in the financial statements and weakening or reducing the size of the creative accounting practices in the financial statements. The study concluded that the contribution of the governance role of the external auditor to the performance of the audit process at the professional level of technical competence, integrity, impartiality and objectivity, and the development of continuing professional training programs in limiting creative accounting practices. The study made a number of recommendations, including working to activate the governance role of the external auditor in all institutions to perform the audit process at a professional level for technical competence, integrity, impartiality and objectivity. Continuing to develop continuous professional training programs to keep pace with the successive developments of the profession.<\/p>\n

Key Words: <\/strong>Governance, External Auditor, Creative Accounting Practices, Financial Statements.<\/p>\n

\u0645\u0642\u062f\u0645\u0629:<\/strong><\/p>\n

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