THE IMPACT OF THE APPLICATION OF INTERNATIONAL STANDARD NO. (240) ON THE AUDITOR'S RESPONSIBILITY IN DETECTING AND REDUCING FRAUD WHEN AUDITING THE FINANCIAL STATEMENTS AND ITS ROLE IN REDUCING CREATIVE ACCOUNTING PRACTICES APPLIED TO AUDITORS' OFFICES IN - Ghaith hakim malik; Dr. Soulef Ben Amar Smaoui (Scholar Express Journals, 2025)
Keywords: ISA 240 compliance; Fraud and creative accounting