This study aimed to identify the role of the external auditor in limiting misleading financial statement practices. To achieve this goal, the descriptive analytical method was used, and a random sample of Jordanian external auditors was selected to distribute the study questionnaire. A total of (160) questionnaires were distributed, and (145) were returned. (11) questionnaires were excluded as they were invalid for statistical analysis. Accordingly, (134) questionnaires were subjected to statistical analysis using (SPSS).
The study found that the role of the external auditor, represented by the following dimensions (professional skepticism, independence, and experience), has an impact on limiting misleading practices in its dimensions (earnings management and income smoothing). The study concluded with several recommendations, the most important of which is the necessity to enhance the independence of the external auditor, as well as the need for professional organizations supervising the auditing profession to hold training courses, seminars, and conferences that would improve the efficiency and ability of auditors to detect and reduce misleading practices.