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

Florin Boghean () and Carmen Boghean ()
Additional contact information
Florin Boghean: Stefan cel Mare University of Suceava, Romania
Carmen Boghean: Stefan cel Mare University of Suceava, Romania

European Journal of Accounting, Finance & Business, 2013, vol. 1, issue 1, 89-99

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.

Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.seap.usv.ro/~lucianp/accmng/index.php?p ... nt&issue=1&year=2013 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:1:y:2013:i:1:p:89-99

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).