EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 1, Number 1, Year 2013

FRAUD MANAGEMENT AUDIT AND THE EVOLUTION OF FINANCIAL MARKETS UNDER THESE CIRCUMSTANCES
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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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