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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

Filipović, Ivica ; Vasilj, Marijana Auditor's role in detecting frauds in an audit of financial statements // Proceedings of XXIV. microCAD International Scientific Conference. 2010. str. 79-84

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

Povezanost rada

Ekonomija