0 جامعة النيلين اكلية الدراسات العلي في الحد من ممارسات المراجعة الإستراتيجية دور المحاسبة الابداعية The Role of Strategic Auditing in Redueing Creative Accounting Practices (A Field Study on a Sample of Sudanese Banks) لي مقدم لنيل درجة الماجستير في المحاسبةيبحث تكم 24411212 1 أ‌ ستهلالالإ قال الله تعالى : صدق الله العظيه (-الآيات ) -صورة العلق ب‌ الإهــــــــداء العطاء والضداءإلى أنشودة الحنان ونبع أمي الحبيبة إلى من علنني الحياة وسرع في نفضي حب العله والعنل أبي الغالي إلى من تلتنل صعادتي بوا سوجتي الغالية إلى من أفتدز بوه وأعتش بوجودهه أخواني ... وأخواتي إلى تلم الشنوع التي ما سالت تحترق لتضيء لي الطزيق أصاتذتي الإجلاء أتمنى لهه كل الخير والنجاح في حياتوهإلى الذين أصدقائي إليله جميعاً أهدي هذا البحث ج‌ الشكر والهقدير د‌ ‌ِ Abstract The study dealt with the role of strategic auditing in redueing creative accounting practices. Where the problem of the study was that the emergence of financial failure in the recent times significantly lost the accountants and auditors confidence in their work and the reason for this is what is known as creative accounting, which negatively affected the important role of the regular audit process in increasing confidence in the strategic audit, and the researcher sought to study the relationship between auditing Strategy and its role in limiting creative accounting to try to identify the extent of a relationship between strategic review factors and limiting the practice of creative accounting. The study aimed to identify the strategic audit and creative accounting practices, test the relationship between strategic auditors and reduce creative accounting practices in the income statement, study the relationship between the commitment of strategic auditors to objectivity to reduce creative accounting practices in the statement of financial position, and test the impact of the effective performance of strategic auditors to reduce Creative accounting practices in the cash flow statement. The study tested the following hypotheses: There is a statistically significant relationship between strategic auditing and limiting creative accounting practices in the income statement, there is a statistically significant relationship between strategic auditing and limiting creative accounting practices in the statement of financial position, there is a statistically significant relationship between strategic auditing and limiting Creative accounting practices in the cash flow statement. The study reached the following results: The strategic review helped the management to choose the appropriate strategic alternatives. The use of the strategic review provided opportunities to participate in the exchange of opinions regarding the bank's operations. The strategic review provided opportunities to participate in the exchange of opinions regarding the bank's operations. The study recommended the following: working on the application of strategic auditing, by supporting the strengths and working to reduce weaknesses in the facility, applying the strategic audit to assess the current performance of the facility, training and qualifying the strategic auditor with the standards of strategic auditing. و‌ Abstract 1 2 8 33 34 44 62 75 76 86 102 115 116 124 129 151 152 153 155 163 ز‌ 331 333 334 ح‌ 131 331 333 334 ط‌ 1 1 ةـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــالمقدم 2 3 4 5 6 7 8 1 1998 9 10 1 2005 11 , (2009) 1 Lin Creative Accounting ,A Dissertation presented inparconsideration for the degree of Masters of Arts in finance and investment. 12 ( ) Matis, D., Valdu, A. B & .Negrea, L ( .2009 .) Cash Flow Reporting and Creative Accounting , Annales Universitatis Apulensis Series Oeconomica, pp. 597 - .602 13 (1) Balaciu, D. , Bogdan, V & .Vladu, A.B. 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4 3.89 4 4.005 3.984 2021 140 12255111156562626 2161644121242422626 311117754543737 418183355464628 28 51818118849492424 611%1 1 3%33%360%6023%23 711%1 1 2%28%853%5326%26 2021 " “ 141 142 3.99 4 3.58 4 4.25 5 3.63 4 3.60 4 3.82 4 3.81 4 2021 143 12525339944441919 2111155121248482424 333228860602727 414141111111144442020 53313137751512626 614 14 3 3 11 11 49 49 23 23 2021 144 145 3.29 4 3.69 4 4.06 5 3.45 4 3.84 4 3.64 4 2021 146 4.1574.357 0.0180.682 0.79 0.81 412.072 2021 147 148 4.1864.702 0.0400.612 0.80 0.53 444.374 2021 149 4.1334.351 0.0360.541 0.81 0.88 397.293 2021 150 151 ةـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــالخاتم 152 5 6 153 1 2 3 4 5 6 154 المصادر والمراجع 155 2  2013  2009  )2002  2007  2005   2 2001  2014  2006  2001  2010  2011   156  1991  2009  2006  2002  2010   2006 1  62014     157    2212008    2003  2003  3  2017  158  2017  2008  2005  2010  2010  2012   2008  159   2010  2006   2009  2018  1998    160 4  18192011   Amat ,O. and Blake , J. , “ The Ethics of Creative Accounting,1999.  American Institute of Certified Public Accountant (AICPA Standards) SAS NO.1.  Area Development Management Report," Strategic Review, A Practical Guide for partnership and community groups" Ireland,2001, pp 3-4. website : www.adm.ie  Balaciu, D. , Bogdan, V & .Vladu, A.B. 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