DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

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Ovidiu Constantin Bunget ; Alin Constantin Dumitrescu (2009)
  • Journal: Annales Universitatis Apulensis Series Oeconomica, volume 1, issue 11, pages 11-11
  • Subject: fraud, error, tests, audit
    • jel: jel:M42
    acm: ComputingMilieux_COMPUTERSANDSOCIETY | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurre... View more
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