Thesis (Ph.D.) - Cyprus International University. Institute of Graduate Studies and Research Business Administration Department

Includes bibliography (sheets 149-162)

ABSTRACT The present survey is intended to examine the external auditing standards' role in reducing creative cost practices in agricultural businesses in Kazakhstan. The study consists of four chapters that present the Republic of Kazakhstan as agrarian country, literature review of external audit, its instruments and forms, understanding of creative accounting, methodology and conclusions. The research used quantitative research technique to support the study to investigate and exam three developed research hypotheses. However, the findings demonstrated that there are positive associations between Standards of External Auditing and reducing manipulation by creative cost practices in agricultural businesses. The Government of country supports agrarian sector and controls the expenditure of sources. The external auditors help the Government to reduce manipulating and fraud in this sector. The most important task of auditing settlements with counterparties in agricultural organizations is to check the reality of the reflection, objectivity, reliability, correctness of determining the probability of its return. The current study investigates the motives and reasons of applying the creative accounting, tries to find ways to reduce it.The Audit standards as general, fieldwork and reporting standards have a significant role in reducing manipulation in creative accounting practices. The study recommended for future studies, modern methods of external auditing and their role in identifying manipulation by creative accounting practices