THE IMPORTANCE OF THE FINANCIAL AUDIT IN PREVENTING ACCOUNTING ERRORS AND FRAUD

In the audit of financial statements, the main objective of the auditor is to express an opinion on the accuracy of the reported information, in all significant aspects, in relation to the applicable accounting framework. Although international auditing standards state that auditors are not required...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	IAMANDACHE (FLOREA) LAURA ANDREEA [verfasserIn] HORAICU ADRIANA [verfasserIn] STOICA RALUCA ANDREEA [verfasserIn] IACOB (ZAVINCU) ADRIANA [verfasserIn] ZUCA MARILENA [verfasserIn] MUNTEANU VICTOR [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Schlagwörter:	audit fraud beneish indices fraud risk prevention analysis assessment.

Übergeordnetes Werk:	In: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie - Academica Brâncuşi, 2012, (2023), 6, Seite 373-385
Übergeordnetes Werk:	year:2023 ; number:6 ; pages:373-385

Links:	Link aufrufen Link aufrufen Journal toc

Katalog-ID:	DOAJ10033007X

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source	In Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (2023), 6, Seite 373-385 year:2023 number:6 pages:373-385
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topic_facet	audit fraud beneish indices fraud risk prevention analysis assessment. Commercial geography. Economic geography Economics as a science
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author	IAMANDACHE (FLOREA) LAURA ANDREEA
spellingShingle	IAMANDACHE (FLOREA) LAURA ANDREEA misc HF1021-1027 misc HB71-74 misc audit misc fraud misc beneish indices misc fraud risk misc prevention misc analysis misc assessment. misc Commercial geography. Economic geography misc Economics as a science THE IMPORTANCE OF THE FINANCIAL AUDIT IN PREVENTING ACCOUNTING ERRORS AND FRAUD
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topic_title	HF1021-1027 HB71-74 THE IMPORTANCE OF THE FINANCIAL AUDIT IN PREVENTING ACCOUNTING ERRORS AND FRAUD audit fraud beneish indices fraud risk prevention analysis assessment
topic	misc HF1021-1027 misc HB71-74 misc audit misc fraud misc beneish indices misc fraud risk misc prevention misc analysis misc assessment. misc Commercial geography. Economic geography misc Economics as a science
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title_auth	THE IMPORTANCE OF THE FINANCIAL AUDIT IN PREVENTING ACCOUNTING ERRORS AND FRAUD
abstract	In the audit of financial statements, the main objective of the auditor is to express an opinion on the accuracy of the reported information, in all significant aspects, in relation to the applicable accounting framework. Although international auditing standards state that auditors are not required to detect financial fraud in audited companies, they must ensure during their engagement that the risk of fraud will not affect the audit opinion. To detect the risk of fraud and reports of accounting manipulation, auditors can use several signal indicators. Practice and literature support that the use of indices to detect accounting manipulation can be achieved through various linear scoring functions including the Beneish Model (1999). In Romania, the problem of assessing the risk of audit fraud has not been adequately addressed, until now. The purpose of this scientific approach is to prevent, analyze and evaluate the risk of fraud, based on the estimated score function and the defined classification interval.
abstractGer	In the audit of financial statements, the main objective of the auditor is to express an opinion on the accuracy of the reported information, in all significant aspects, in relation to the applicable accounting framework. Although international auditing standards state that auditors are not required to detect financial fraud in audited companies, they must ensure during their engagement that the risk of fraud will not affect the audit opinion. To detect the risk of fraud and reports of accounting manipulation, auditors can use several signal indicators. Practice and literature support that the use of indices to detect accounting manipulation can be achieved through various linear scoring functions including the Beneish Model (1999). In Romania, the problem of assessing the risk of audit fraud has not been adequately addressed, until now. The purpose of this scientific approach is to prevent, analyze and evaluate the risk of fraud, based on the estimated score function and the defined classification interval.
abstract_unstemmed	In the audit of financial statements, the main objective of the auditor is to express an opinion on the accuracy of the reported information, in all significant aspects, in relation to the applicable accounting framework. Although international auditing standards state that auditors are not required to detect financial fraud in audited companies, they must ensure during their engagement that the risk of fraud will not affect the audit opinion. To detect the risk of fraud and reports of accounting manipulation, auditors can use several signal indicators. Practice and literature support that the use of indices to detect accounting manipulation can be achieved through various linear scoring functions including the Beneish Model (1999). In Romania, the problem of assessing the risk of audit fraud has not been adequately addressed, until now. The purpose of this scientific approach is to prevent, analyze and evaluate the risk of fraud, based on the estimated score function and the defined classification interval.
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