Yaratıcı muhasebe uygulamalarının ortaya çıkarılmasında analitik prosedürlerin rolü: İstanbul'daki denetim şirketlerinde ampirik bir çalışma

Creative accounting practices, which threaten the integrity of the accounting information, have resulted in the collapse of major companies such as Enron and WorldCom. These events have raised concerns among financial information users, necessitating solutions to confront and limit such practices. The auditing profession has a great responsibility in this field due to the important role it plays in verifying the credibility of financial information and overcoming these practices, based on a number of auditing procedures, the most important of which are analytical procedures. The study introduces creative accounting and their forms in financial statements, as well as the importance of analytical procedures. The study also evaluated the opinions of auditors in Istanbul about the effectiveness of these procedures in detecting creative accounting practices using a specially prepared questionnaire, the results of which showed that the auditors agreed on the effectiveness of the analytical procedures. The study concluded that creative accounting practices pose a challenge to the auditing profession, requiring auditors to be vigilant and use different effective methods to detect them, such as analytical procedures. As a result of the study, it is stated that auditors need continuous training on new methods of creative accounting practices and ways to deal with them. In this context, the importance of analytical procedures and the need to improve auditors' ability to use technology are emphasized. It highlights the importance of the role of regulatory bodies in raising awareness for financial statement users, accountants and auditors in dealing with creative accounting. Key Words: Creative Accounting, Audit, Analytical Procedures.