The article discusses how creative accounting can affect the security of information in financial statements. It emphasizes the importance of creative accounting actions that comply with the law in recording, processing, and presenting economic events to ensure the credibility of financial reports. Practices like "beautifying financial statements" are linked to aggressive accounting and can lead to unreliable reporting data. The role of financial audits in detecting accounting abuses and the impact of audit documentation on external investors' decisions are also explored. The integrated system for preventing abuses and the participants' role in ensuring the reliability of financial reports are highlighted.