The role of external audit in reducing Stressors on accountants from management practices
Sarah Abdul Karim Mohsen Asaad Muhammad Ali Wahhab Al-Awwad
The importance of the research lies in the importance of the accountant in the unit (the institution), the accountant is considered as a central processing unit as it works to convert economic events into accounting numbers. The research objective to know the role of external auditing in enhancing the performance of accountants and reducing stressors they are exposed to by managements to cover up their sometimes illegal practices. To achieve the objectives of the research, a descriptive approach has been taken to suit the nature of the research topic. A questionnaire of 28 paragraphs was designed as a tool to collect data. The research found that: The sample members agree that the lack of adequate legal protection for accountants may help accountants to yield to management stressor. The researchers recommended that: To ensure that accountants work objectively and fairly, there must be a law that guarantees protection for the accountant in case it is punished because it preserves management practices.
Keywords: External audit, Stressors on accountants, management practices, fraud.