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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Detaylı Bibliyografya
Yazar: Драган Кулина
Materyal Türü: Artigo
Dil:Inglês
Baskı/Yayın Bilgisi: University of Banja Luka, Faculty of Economics 2011-02-01
Seri Bilgileri:Acta Economica
Konular:
fraud
criminal action
white collar crime
false financial reporting
standards
motivation factors of criminal actions
Online Erişim:http://ae.ef.unibl.org/index.php/AE/article/view/164
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