Međunarodna Konferencija – Forenzička Revizija. Public. · Hosted by Network Media consulting&management. Interested. prezentovane su uočene slabosti koje je revizija identifikovala tokom procesa revizije te date preporuke čija Agencija za forenzička ispitivanja i vještačenja . Iz listi ispod izaberite željene vrste izvještaja po vremenu ili instituciji. VRSTA IZVJEŠTAJA, GODINA – [Sve] – [Sve] – [Sve], INSTITUCIJA – [Sve]. Finansijska.
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Users should refer to the original published version of the material for the full abstract.
This abstract may be abridged. However, the practice has proven the opposite – there are still possibilities for misuse which jeopardize the interests of capital owners and provide incorrect data to investors, creditors and other users of such information.
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The literature shows that the corruption, property embezzlement, false financial statements, money laundering and computer crime, as a type of misuse, still exist in these countries, especially in the ones where the living standards are low, with underdeveloped markets and have a weak state government. Forensic accounting and forensic auditing forenzidka taken a significant position in a broad spectrum of forensic sciences aiming to raise awareness and knowledge on a wide range of possibilities for detecting frauds and embezzlements, as well as to provide answers to question of interest for the society as a whole.
Starting from the fact that the financial statements aim to provide clear, understandable, reliable and comparable information on a company they refer to, while the audit of the financial statements represents a confirmation of their accuracy, respecting the International Financial Reporting Standards, International Standards of Auditing and the Code of Ethics, we could make a conclusion that there is no room for frauds and criminal actions in this area. Singidunum Journal of Applied Sciences.
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