تقويم اجراءات كشف اساليب المحاسبة الابداعيّة المطبّقة في الشركات المساهمة السّوريّة من قبل المدقّق الخارجي/ دراسة ميدانيّة/.

The main objective of this research is to identify the reality of implementing creative accounting techniques in Syrian shareholding companies, and evaluating the procedures of detecting them by the external auditor. To achieve this objective, a field study is conducted by using a questionnaire to collect data from auditors accredited by the Finance Ministry and authorized to audit shareholding companies. The questionnaire is distributed to 300 out of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This study concludes that Syrian shareholding companies implement techniques of creative accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing technique is ranked first in implementation. This research also shows that the external auditor does pay enough attention to implementing the procedures of detecting creative accounting in Syrian shareholding companies