The Extent of Compatibility in the Financial Ratios and Adopted procedures in the Detecting of Creative Accounting between the External Auditor and the Financial Analyst

The study aims at knowing the compatibility in the financial ratios and adopted procedures in the detection of creative accounting in both income statement and balance sheet between the external auditor and financial analyst. To this end, a questionnaire consists of three fields each of them contains both procedures and financial ratios to detect creative accounting since 350 questionnaires have been distributed on a sample consists of 118 offices and companies. The findings of the study deduced the existence of compatibility between the external auditor and financial analyst as indicated in findings. The study recommends the cooperation necessity between the external auditor and financial analyst for their agreement on various procedures and financial ratios that lead to performance development and companies? preservation of fraudulent, manipulation, or any other practices might affect them.