Auditor's role in detecting frauds in an audit of financial statements (CROSBI ID 614866)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Filipović, Ivica ; Vasilj, Marijana
engleski
Auditor's role in detecting frauds in an audit of financial statements
Numerous corporate scandals that have occurred have shaken investor's confidence in capital markets but have also pointed out the relevance of audit in assuring the reality and objectivity of financial statements. Auditor's role in detecting frauds in financial statements is more and more emphasized and general directives related to the role and responsibility of an auditor in detecting frauds are comprised in International Standard on Auditing 240 "The auditor's responsibilities relating to fraud in an audit of financial statements ". This paper defines term fraud, responsibilities of management and of those charged with governance in detecting and preventing frauds as well as auditor's role in detecting frauds in financial statements.
ISA 240 ; frauds in financial statements ; auditor's responsibilities
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Podaci o prilogu
79-84.
2010.
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objavljeno
Podaci o matičnoj publikaciji
Proceedings of XXIV. microCAD International Scientific Conference
Podaci o skupu
XXIV. microCAD International Scientific Conference
predavanje
18.03.2010-20.03.2010
Miskolc, Mađarska