Prepoznavanje kriminalnih radnji u procesu revizije finansijskih izveštaja

Abstract

Lately, fraud in the financial statements of the company are becoming more frequent. According to the legal framework of a broad concept of crime,it is not the rare case that the leadership misrepresents financial statements for maintaining investors trust, increasing the amount of salary or bonus, reducing the tax base and therefore tax liability, satisfying the demands of creditors and fulfilling the expectations of analysts. According to the legal framework of a broad concept of crime. In the context of the audit of the financial statements, not all facts which have the hallmark of fraud are significant, but the one that caused false material statements in the financial statements. Recognition of criminal activity in the financial statements is a very difficult and complex task for the auditor, because they are carefully thought and planned. In order to identify criminal activity in the financial statements audit examines indicators of crime acts, examines the integrity of management and administration, focuses on the critical areas, implements analytical procedures, meets system internal controls and the benefits of the internal audit research.