دور مراقب الحسابات في ترشيد قرارات الادارة العليا لبعض السياسات المحاسبية في ظل المدخل الاخلاقي

Abstract

Auditing job is a social profession that aims to provide services to others, and its role to rationalize decisions of higher management that related to choose accounting policies is ethical and social responsibility flowing out from ethics of checker , auditing and accounting profession. The research aims mainly to show ethics of auditing and accounting profession and their reflection on rationalization of higher management decisions to be more rational, fairness, and justice and also to show the role an auditor plays to achieve this . The research has  reached  several conclusions one of the most important is “the checker through his adherence  to apply ethics of auditing and accounting profession, he'll do towards rationalize decisions  of higher management related to choose accounting policies , that contribute reduction of earnings management practices and achievement of social welfare ”. The research reaches many recommendations one of the most important is “ an auditor has to know all ethics of auditing and accounting profession to be a constitution for him as fasts his technical point of view about fairness of the financial statements is concerned.