Abstract
Consequences of detected accounting frauds are shared by all stakeholders starting from the enterprise, through investors, creditors, business partners, the state, to the audit firm. Responsibility for the true and fair presentation of the financial statements lies with managers, auditors and regulators. The aim of the paper is to determine the level of responsibility of auditors in detecting any manipulative acts and fraud. In this paper the authors will also reflect on the conduct of auditors encouraged by personal or commercial pressure which leads to disruption of audit quality and public confidence in the audit report.
Highlights
Consequences of detected accounting frauds are shared by all stakeholders starting from the enterprise
fair presentation of the financial statements lies with managers
The aim of the paper is to determine the level of responsibility of auditors
Summary
Doneta odluka o preuzimanju aktivnosti kojom se žele prevariti vlasnici, država, investitori ili poslovni partneri, nije nesvakidašnja. Kada postoji namera da se pogrešno prikažu računovodstvene transakcije u vezi sa priznavanjem prihoda, vrednovanjem imovine, evidentiranjem obaveza i drugih aktivnosti kojima se stiče netačna slika o poslovanju preduzeća, tada govorimo o računovodstvenoj prevari. U tom smislu, prevare se tumače kao opšti pojam koji obuhvata najrazličitije načine, koje ljudski um može da zamisli i kojima pribegava u cilju stvaranja prednosti u odnosu na druge, a sve to pomoću lažnih tvrdnji i lažnih predstavljanja Potreba ovake klasifikacije javlja se prvenstveno zbog internih prevara na koje se do pre nekoliko godina i nije obraćala posebna pažnja, ali istraživanja su pokazala da su prevare unutar entiteta načinile mnogo štete tom isto entitetu. - Neuobičajeno povećanje dobitka – posmatranje kretanja dobitka koje nije praćeno istosmernim kretanjem prihoda ukazuje na postojanje skrivenih gubitaka. Upozoravajući signali treba da usmere revizore na detaljnom i pažljivom pregledu određenih poslovnih događaja kod kojih postoji rizik od manipulativnog finansijskog izveštavanja
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