ملخص الدراسة:

The aim of this study is to reveal the extent to which the auditors of certified accountants use the analytic procedures to discover how much the creative accounting is used in the companies of Gaza strip. To fulfill this aim the descriptive analytic method was followed since it suits the subject of the study. a survey was done to collect information from 60 auditors of certified accountants who were participating in the study The researcher used the comprehensive inventory method, in which a questionnaire was distributed on every individual participating in the study. 48 questionnaires were collected back and this makes an 80% of the total. The conclusion was auditors of certified accountants commitment to the analytic procedures reveals how much is the creative accounting is practiced in the financial statements (statement of financial center, statement of income, statement of cash flows, statement of ownership rights change)to high extent through the discovery of tampering its items. The study reveals that auditors and accountants understand the high importance of the analytical procedures and their role in the discovery of the creative accounting practices with the various demographic variables . There is no relationship in the demographics of the auditors of Certified Public Accountants , and the use of analytical procedures to discover the creative accounting practices were observed. The study drew the attention to the importance of deepening the concept of analytic procedures and their importance in discovering the creative accounting practicing. It insisted on all the agencies using the financial data on the importance of being aware of the analytic procedures and their importance in discovering the methods of creative accounting and the great benefit the get from them. The study drew the attention to the importance of continuous learning and practicing of auditors of certified accountants to be qualified in the analytic procedures and to be familiar with the methods and statistical tools that help them discover the creative accounting practice, to work hard for finding a good relation between local audit firms and the international ones to make use of their experience and huge facilities they have.

توثيق المرجعي (APA)

الهندي, سيف الدين فوزي (2016). Extent of Using Auditors of Certified Public Accountants of Analytical Procedures in The Discovery of Practices Creative Accounting An Empirical Study of the Gaza Strip. الجامعة الإسلامية - غزة. 18131