دراسات اقتصادية
Volume 20, Numéro 3, Pages 837-858
2026-10-28

The Impact Of External Auditor Competence On The Detection Of Creative Accounting Practices According To Auditing Fieldwork Standards On The Reliability Of Accounting Information.



Authors : Berchi Nardjess . Terriche Noudjoud .

Abstract

This study examines the impact of external auditor competence in detecting creative accounting practices in compliance with fieldwork standards, and its subsequent effect on the reliability of accounting information. The study population comprised a statistically sufficient number of auditors practicing across all states of the country, selected through random sampling. The findings demonstrate that auditor competence significantly affects the detection of creative accounting practices when the following elements are present: meticulous planning and control standards, comprehensive understanding of the entity's operating environment, (3) proper audit procedures, objective professional judgment, and auditor qualifications and professional training. The study recommends emphasizing the crucial role of external auditor competence in identifying creative accounting practices according to international fieldwork standards. This should involve thorough examination and analysis of these standards to verify their capacity to meet international benchmarks, given their demonstrated impact on accounting information reliability from the study sample's perspective.

Keywords

external auditor creative accounting Generally accepted auditing standards reliability of information

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