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Title:REVIZORJEVA OCENA TVEGANJA POMEMBNO NAPAČNE NAVEDBE ZARADI PREVARE V RAČUNOVODSKIH IZKAZIH NA PODLAGI TRIANGULACIJE REVIZIJSKIH DOKAZOV
Authors:Ličen, Tomaž (Author)
Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Licen_Tomaz_2013.pdf (1,11 MB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Pojem prevare je težko opredeljiv, saj je odvisen od tega, iz katerega zornega kota prevaro opazujemo. Po standardih jih delimo na poslovodske in zaposlenske. Motive za nastanek prevare smo predstavili s trikotnikom prevar, ki razlaga, da posamezniki zagrešijo prevaro, ko so prisotni trije dejavniki: pritisk, priložnost in racionalizacija. Glavno odgovornost za preprečevanje in odkrivanje prevar nosi poslovodstvo, ki mora skrbeti za usmeritve in postopke, ki pomagajo dosegati kolikor mogoče pravilno in uspešno poslovanje. Zunanji revizor opravlja revidiranje računovodskih izkazov in storitve sorodnih dejavnosti. Revizor ni in ne more biti odgovoren za preprečevanje in odkrivanje prevar, zato obstaja možnost, da prevare ne bodo odkrite. Zaradi tega mora pridobiti sprejemljivo zagotovilo, da je celota računovodskih izkazov brez pomembno napačnih navedb zaradi prevare. Da revizor zmanjša tveganje na sprejemljivo nizko raven, takšne revizijske dokaze pridobiva iz revizijskih postopkov. Številni gospodarski škandali so vplivali na revizijsko stroko. Razvit je bil nov koncept pridobivanja in vrednotenja revizijskih dokazov, t. i. triangulacija revizijskih dokazov, s katerim se izboljša kvaliteta same revizije. Revizijski dokazi se pri tej tehniki pridobivajo iz treh temeljnih virov: Entity Business States (EBS), Management Information Intermediaries (MII) in Management Business Representations (MBR). Z raziskavo smo ugotovili, da slovenski revizorji razumejo informacije, ki jih da posamezen revizijski dokaz, vendar zatajijo v primeru, ko je uporaba takšnih informacij najbolj bistvena.
Keywords:gospodarska prevara, trikotnik prevar, poslovodstvo, zunanji revizor, zunanje revidiranje, pomembno napačne navedbe zaradi prevare, revizijski dokazi, gospodarski škandali, triangulacija revizijskih dokazov, raziskava
Year of publishing:2013
Publisher:[T. Ličen]
Source:Maribor
UDC:657.3
COBISS_ID:11482396 Link is opened in a new window
NUK URN:URN:SI:UM:DK:JUDY7MPD
Views:1485
Downloads:271
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TRIANGULATION OF AUDIT EVIDENCE IN AUDITOR'S FRAUD RISK ASSESSMENTS OF FINANCIAL STATEMENTS
Abstract:The concept of fraud is hard to define, as it depends on the angle from which the fraud is observed. Standards divide them into managerial fraud and employee fraud. Motive for committing fraud can be represented with a fraud triangle, which explains that people commit a fraud when three factors are present: pressure, opportunity and rationalization. The primary responsibility for preventing and detecting fraud lies with the management of a company, which should provide for policies and procedures that help achieve as much as possible correctly and successful business. The external auditor performs an audit of financial statements and related financial activities. The auditor is not and cannot be responsible for the prevention and detection of fraud, so there is a possibility that fraud will not be detected. Therefore the auditor has to obtain reasonable assurance that the whole financial statements are free of material misstatement due to fraud. From the audit procedures the auditor obtains audit evidence such as to reduce the risk to an acceptably low level. Many economic scandals affected the audit profession. A new concept of obtaining and evaluating audit evidence was developed; the so-called Triangulation of audit evidence, with which the quality of audits improves. Audit evidences using this technique are derived from three main sources: Business Entity States (EBS), Management Information Intermediaries (MII), and Business Management Representations (MBR). The research found that Slovenian auditors understand the information provided by the individual audit evidence, but fail in the case where the use of such information is the most essential.
Keywords:economic fraud, fraud triangle, management, external auditor, external auditing, material misstatement due to fraud, audit evidence, economic scandals, triangulation of audit evidence, research


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