Abstract
The study aimed to identify the impact of auditors' commitment toethical standards to reduce creativeaccounting practices, andbased research on a key premise that is There are no statistically significantdifferences between the auditor's commitment to business ethics and the use of creative accountingtechniques To achieve the research objectives, the descriptive, analytical and descriptive approaches wereused through a questionnaire list prepared for this purpose, and the study reached a series of results, themost important of which is the commitment of auditors in the Iraqi business sector to a high degree of theethical standards of the auditor The general mean (4.17) There was a statisticallysignificantcorrelationbetween the auditor's commitment to ethical norms and the use of creative methods of accountingTest value(T) (13.81) The study recommended that legislation should be introduced to protect the auditor so that itcould cope with the pressures exercised by the management to exercise creative accounting.
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