Auditing the Risk of Financial Fraud Using the Red Flags Technique
Victor Munteanu,
Marilena-Roxana Zuca,
Adriana Horaicu
et al.
Abstract:Major financial irregularities have contributed significantly to the destabilization of the world economy and the financial environment, by short circuiting investment flows and discrediting financial markets, with significant financial, social, and political consequences. Through the auditor’s key role of providing an independent, objective and professional opinion on the correctness of financial statements, the accounting profession has promoted a new procedure, the anti-fraud audit, which is responsible sol… Show more
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