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Odgovornost revizora za otkrivanje računovodstvenih prevara
Responsibility of an auditor for accounting fraud detection
Sažetak
Posledice otkrivenih računovodstvenih prevara snose sve interesne grupe počevši od samog preduzeća, preko investitora, kreditora, poslovnih partnera, države, pa sve do revizorske firme. Odgovornost za istinitu i fer prezentaciju fmansijskih izveštaja imaju menažeri, revizori i regulatorna tela. Cilj rada jeste utvrđivanje nivoa odgovornosti revizora za otkrivanje eventualnih manipulativnih radnji i prevara. U radu će se autori osvrnuti i na ponašanje revizora podstaknuto, ličnim interesom, ili komercijalnim pritiscima, koje dovodi do narušavanja kvaliteta revizije i poverenja javnosti u revizorski izveštaj.
Abstract
Consequences of detected accounting frauds are shared by all stakeholders starting from the enterprise, through investors, creditors, business partners, the state, to the audit firm. Responsibility for the true and fair presentation of the financial statements lies with managers, auditors and regulators. The aim of the paper is to determine the level of responsibility of auditors in detecting any manipulative acts and fraud. In this paper the authors will also reflect on the conduct of auditors encouraged by personal or commercial pressure which leads to disruption of audit quality and public confidence in the audit report.
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Reference
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