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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 1, Number 1, Year 2013| FRAUD MANAGEMENT AUDIT AND THE EVOLUTION OF FINANCIAL MARKETS UNDER THESE CIRCUMSTANCES | 
Download | | Author(s): Florin Boghean, Carmen Boghean | | DOI: 10.4316/EJAFB.2013.114 | | Abstract: Financial management could not be conducted without information in general and without
financial and accounting information in particular. Economic, financial, accounting and market
information is essential for understanding and applying the management objectives. Financial
decisions rely upon the association between the regulatory economic policies implemented on a
macroeconomic level and the individual financial decisions made on a microeconomic level. The
responsibilities of external auditors, internal auditors and government auditors often require the
investigation of suspected fraud. SAS 99 and SAS 110 require auditors to use the information
obtained during the planning and performance of the audit to identify risks that may result in a
material misstatement due to fraud. In addition, auditors need to be aware of the various types of
frauds, their signs and the need to follow up to determine whether a suspicion is justified. | | Keywords: Audit, Fraud, Stakeholders, Financial Information | References:
1. Arens A., Beasley R.J., Elder M.S. (2012), Auditing 11/e, Prentice Hall Business Publishing.
2. Cannon D.M., Godwin J.H., Goldberg St.R. (2008), Risk Management And Governance, The Journals Of Corporate Accounting & Finance, Volume 20 Issue 1, Pp. 1-99.
3. Horomnea E., (2009) Audit Financiar, Concepte, Standarde, Norme, Alfa Publishing House, Ia?i.
4. Konrath F.L. (2002), Auditing A Risk Analysis Approach, South Western - Thomson Learning, Mason, Ohio.
5. Whittington O. Ray (2012), Principles Of Auditing &other Assurance Services, McGrawHill Irwin, New York.
6. World Bank Report (2009), Global Development Finance - Charting A Global Recovery, Pp. 42. |
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