دور المراجعة الخارجية في التحقق من ممارسات ادارة الارباح - دراسة تحليلية لعينة من المراجعين الخارجيين

Abstract

The study aims to clarify the relationship between external auditing and its role in verifying the practices of earnings management. Where the external auditor represents a regular process based on the collection and evaluation of evidence. This process consists of deliberate steps taken from the practical experience of the auditors, which are based on reasonable levels of academic qualifications As well as methods that can be used in the audit process, such as analytical audit procedures, or the quality of the external audit itself, which ultimately enables the external auditor to come up with an appropriate opinion on the fairness of the financial statements and the fact that they represent the reality of the institution. The study on the field side was based on analyzing and presenting the results of the questionnaire, as well as analyzing what came in the interview with an external auditor from Biskra. The researcher reached a set of results, some are theoretical: such as that the profession of external auditing has a positive and essential role in reducing the negative effects of earnings management if there is a commitment to standards and levels that guarantee the efficiency and quality of performance. Including the field results, the most important thing in it is that the external auditor who has academic and professional qualifications, the use of the analytical audit method, and the quality of external audit have a role in verifying the practices of earnings management.