الفهرس 
إستخدام الشبكات العصبية الإصطناعية في المراجعة وأثرها علي تقرير المراجع الخارجييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Introduction and problem research:
The development of economic life and the growth of business organizations the many financial crises and problems that ensue were economic problems that affected large economic entities and its correlation with the extent of reliance on the reports of those companies which led to a vibration of confidence in those reports. and the role that audit firms play.
where it is considered the main means of safety of the beneficiaries of the reports leading many of those involved in the audit profession to seek new ways and means to advance the profession. and has taken its natural role in economic life on the basis of a neutral technical profession Could be based on their reports. and to take appropriate decisions. and stabilize the financial markets preventing volatility and reducing risks.
One of those risk management techniques and practices is as a profit form of form manipulation and fraud in the forms based on changing the real accounting values to unrealistic values in line with management objectives, taking advantage of gaps in accounting principles and policies where the external auditor assists in uncovering earning management practices that are difficult to detect by traditional methods As well as save time and effort where the possibility of relying on a report better by the competent beneficiaries.
Object of Research:
The 0bject of this research is presented by introducing the role of the External Auditor in detect the practices of earning management by using the Artificial Neural Networks.
Research hypotheses:
This research is based on a main hypothesis which as follows:
”There is no statistically significant relationship between the roles of the external auditor in detect the practices of earning management by using the proposed model of the Artificial Neural Networks the beneficiaries decisions.
This stems from the main individual following sub-hypotheses:
1-There is no statistically significant relationship between the roles of the external auditor in detect the practices of earning management by using the proposed model of the Artificial Neural Networks and the shareholders decision.
2-There is no statistically significant relationship between the roles of the external auditor in detect the practices of earning management by using the proposed model of the Artificial Neural Networks and the lnders decision.
3-There is no statistically significant relationship between the roles of the external auditor in detect the practices of earning management by using the proposed model of the Artificial Neural Networks and the decisions of the tax authority
The importance of research:
The importance of this research is raised from:
1-The need for discussing the problem of companies practices to earning management which represents a cause in producing the misleading financial statements, which reflects on beneficiaries’ decisions.
2-Improving the performance of the external auditor as he shall exert his best efforts by using neural network
Research Methodology:
The researcher was relied on the scientific, Arabic and foreign books in addition to the internet in the theoretical field as much as serving the research project, whereas in the applied field, a proposed sample was produced to the artificial neural network that can be used by the external auditor in revealing the practices of earning management as well as designing survey list and distributing it on the numbers of the beneficiaries of the external auditor report to know the reflects of using the proposed sample on the decisions of these categories by using the statitical programs.
Conclusions:
In view of what was mentioned in the theoretical and applied fields, the researcher has been reached for the following conclusions:
1.The using of the artificial neural networks by the auditor contributes in detect the practices of earning management in the financial statements.
2.There is a strong relationship between the application of the external auditor for artificial neural networks in detect the practices of earning management and the beneficiaries’ decisions.
3. The artificial neural networks may be used in the different auditing fields, as it has predictive ability and accuracy in results, It also reduces the exerted efforts and can deal with large financial statements.
Recommendations:
1-Use of modern techniques and methods in the audit as artificial neural networks.
2-The need to apply these techniques in the field of auditing.
3-Introducing audit for development in the fields of artificial neural networks and technologies.
4- Report the references means and modern methods.
5-The use of the external auditor of modern techniques in his work for artificial neural networks as amens of controling audit quality and made the professional care.
6-Further studies and research on artificial neural networks and their use in accounting.
7-Studies similar to this study on various economic companies and the development of the performance of artificial neural networks, according to companies.