The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting

Lajos Zager, Sanja Sever Malis, Ana Novak
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引用次数: 25

Abstract

This research examines the roles and the responsibilities of the key stakeholders of the financial reporting in the prevention and detection of fraud. The methods used and types of transactions most vulnerable to fraudulent financial reporting are examined. For the need of the empirical part of the paper, the questionnaire survey was conducted. The respondents, external auditors, evaluated how often they encounter circumstances indicating the possibility of fraud. In accordance with the conducted research the most common technique used to fraudulent financial reporting involved overstatement of assets.

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审计人员在预防和发现虚假财务报告中的作用和责任
本研究探讨了在预防和发现欺诈的财务报告的主要利益相关者的角色和责任。使用的方法和类型的交易最容易受到欺诈性财务报告的审查。由于本文实证部分的需要,进行了问卷调查。作为答复者的外聘审计员评估了他们遇到可能存在欺诈的情况的频率。根据所进行的研究,欺诈性财务报告最常用的技术涉及夸大资产。
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