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Aiming to reveal, and subsequently suppress such negative occurrences, it is very important to know how such misuses occur. The literature shows that the corruption, property embezzlement, false financial statements, money laundering and computer crime, as a type of misuse, still exist in these countries, especially in the ones where the living standards are low, with underdeveloped markets and have rdvizija weak state government.
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EBSCOhost | | OTKRIVANJE PREVARA I PRONEVERA U FINANSIJSKIM IZVEŠTAJIMA.
Forensic accounting and forensic auditing have taken a significant position in a broad spectrum of forensic sciences aiming to raise awareness and knowledge on a wide range of possibilities for detecting frauds and embezzlements, as well as to provide answers to question of interest for the society as a whole.
However, the practice has proven the opposite – there are still possibilities for misuse which jeopardize the interests of capital owners and provide incorrect data to investors, creditors and other users of such information.
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No warranty is given about the accuracy of the copy. Starting from the revizijx that the financial statements aim to provide clear, understandable, reliable and comparable information on a company they refer to, while the audit of the financial statements represents a confirmation of their accuracy, respecting the International Financial Reporting Standards, International Standards of Auditing and the Code of Ethics, we could make a conclusion that there is no forenzzicka for frauds and criminal actions in this area.
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