Dr. Ismail Mohamed Ahmed Shabo and Dr. Asim Hassan Mohammed Gabra 2022. ISA (700) “Forming an opinion and reporting on financial statements” and its role in reducing creative accounting practices in financial statements (A field study on some audit offices in the state of Khartoum). iJournals:International Journal of Social Relevance & Concern ISSN:2347-9698. 10, 7 (Jul. 2022). DOI:https://doi.org/10.26821/IJSRC.10.7.2022.100704.