CONTROVERSIONS ON THE ROLE OF AUDITORS IN PREVENTING AND DISCOVERING FRAUDS

Since the forties of the last century, there has been a continuous discussion on the role of auditors in preventing and discovering frauds. It arises from the gap between what auditors believe they should and can offer with regard to discovery of fraud and what the users of their services, i.e. repo...

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Bibliographische Detailangaben
1. Verfasser: Драган Кулина
Format: Artigo
Sprache:Inglês
Veröffentlicht: University of Banja Luka, Faculty of Economics 2011-02-01
Schriftenreihe:Acta Economica
Schlagworte:
fraud
criminal action
white collar crime
false financial reporting
standards
motivation factors of criminal actions
Online Zugang:http://ae.ef.unibl.org/index.php/AE/article/view/164
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