Pregled bibliografske jedinice broj: 718311
Auditor's role in detecting frauds in an audit of financial statements
Auditor's role in detecting frauds in an audit of financial statements // Proceedings of XXIV. microCAD International Scientific Conference
Miskolc, Mađarska, 2010. str. 79-84 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 718311 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Auditor's role in detecting frauds in an audit of
financial statements
Autori
Filipović, Ivica ; Vasilj, Marijana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of XXIV. microCAD International Scientific Conference
/ - , 2010, 79-84
Skup
XXIV. microCAD International Scientific Conference
Mjesto i datum
Miskolc, Mađarska, 18.03.2010. - 20.03.2010
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
ISA 240 ; frauds in financial statements ; auditor's responsibilities
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Sveučilište u Splitu,
Sveučilište u Splitu Sveučilišni odjel za stručne studije
