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2011, vol. 14, iss. 54, pp. 9-25
Forensic accounting: Necessity or just a fashion fad
Julon, Ljubljana, Slovenija
Abstract
Forensic accounting is deeper and more detailed investigation than an audit. It is aimed at detecting crimes and fraud and the sanctioning of the perpetrators through the collection of evidence admissible to the court. In incorporates the knowledge and skills of accounting, auditing, statistics, economics and investigative skills, making it a complex profesion. The main objective of forensic accounting is not only the detection of irregularities in the calculation and payment of taxes and other fees the state, but the overall detection of claims fraud caused the company, thus the owners, but also to protect the general public and mitigate the negative externalities of manipulative accounting. This paper presents the objectives, areas and techniques of forensic accounting, as well as its relationship with the creative accounting and auditing.
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article language: Serbian
document type: Review Paper
published in SCIndeks: 27/07/2011