Uloga i odgovornost eksterne revizije u otkrivanju i sprečavanju prevara u finansijskim izveštajima kompanija

Abstract

Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users. That is why the most important task is to prevent numerous financial statements manipulations. Responsibility for revealing and preventing of financial statements frauds have to be taken by take managers and bookkeepers as persons entities that are directly responsible for preparation and presentation of financial statements, as well as auditors and other control entities (forensic accountants, state authorities). Numerous examples of financial statements frauds in recent period show the fact that auditors bear huge responsibility for the control of financial statements accuracy as well as for frauds revealing. In accordance to previously mentioned reasons, the object of this paper analysis is direct and indirect auditors' responsibility and also their role in detection and prevention financial statements frauds.