Abstract

The study aims to identify the most important methods of manipulation practiced by the administration in the financial statements and the reasons and motives of this manipulation, as well as the statement of the most important tools that can be used to reduce or minimize the effects of the manipulation of the beneficiaries of the financial statements, and to achieve this goal has been selected a random sample of (43) Office of the Comptroller accounts of licensees to work in the profession under the bulletin issued by the Council of career control and audit for the year 2013, has been shown from the results of statistical tests and the presence of liaison relationships strong between the methods of manipulation and the credibility of the financial statements and the 95% confidence limit, has been one of the strongest of these links is manipulating the list of cash where the correlation coefficient between them and the credibility of the financial statements .576, also showed the results of the test are also having a significant effect of the methods of manipulating the credibility of financial statements The percentage of influence 72% according to the average year for methods of manipulation, which amounted to 3.61 from 5 degrees according to the scale used.