External auditing role and responsibility in detection and prevention enterprise financial statements frauds
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 o...
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| Format: | Article |
| Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2016-01-01
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| Series: | Ekonomski Pogledi |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601073D.pdf |
| _version_ | 1827294318669332480 |
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| author | Dimitrijević Dragomir |
| author_facet | Dimitrijević Dragomir |
| author_sort | Dimitrijević Dragomir |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-24T13:57:58Z |
| format | Article |
| id | doaj.art-886d946dc3834aa89bee81cec0070a34 |
| institution | Directory Open Access Journal |
| issn | 1450-7951 2334-7570 |
| language | English |
| last_indexed | 2024-04-24T13:57:58Z |
| publishDate | 2016-01-01 |
| publisher | University of Pristina in Kosovska Mitrovica, Faculty of Economics |
| record_format | Article |
| series | Ekonomski Pogledi |
| spelling | doaj.art-886d946dc3834aa89bee81cec0070a342024-04-03T16:28:38ZengUniversity of Pristina in Kosovska Mitrovica, Faculty of EconomicsEkonomski Pogledi1450-79512334-75702016-01-01181738410.5937/EkoPog1601073D1450-79511601073DExternal auditing role and responsibility in detection and prevention enterprise financial statements fraudsDimitrijević Dragomir0https://orcid.org/0000-0001-8049-9451Ekonomski fakultet u Kragujevcu, Kragujevac, SerbiaReliable, 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.https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601073D.pdffraudauditorsfinancial statementsresponsibility |
| spellingShingle | Dimitrijević Dragomir External auditing role and responsibility in detection and prevention enterprise financial statements frauds Ekonomski Pogledi fraud auditors financial statements responsibility |
| title | External auditing role and responsibility in detection and prevention enterprise financial statements frauds |
| title_full | External auditing role and responsibility in detection and prevention enterprise financial statements frauds |
| title_fullStr | External auditing role and responsibility in detection and prevention enterprise financial statements frauds |
| title_full_unstemmed | External auditing role and responsibility in detection and prevention enterprise financial statements frauds |
| title_short | External auditing role and responsibility in detection and prevention enterprise financial statements frauds |
| title_sort | external auditing role and responsibility in detection and prevention enterprise financial statements frauds |
| topic | fraud auditors financial statements responsibility |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601073D.pdf |
| work_keys_str_mv | AT dimitrijevicdragomir externalauditingroleandresponsibilityindetectionandpreventionenterprisefinancialstatementsfrauds |