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Fraud Risk in Audit Activities According to IAS 8

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Author Info

  • Raluca – Ionela Radu

    ()
    („1 Decembrie 1918” University from Alba Iulia)

  • Ciprian Tudurachi

    ()
    (Valahia University from Targoviste, Romania)

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    Abstract

    According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some erroneous calculus generated by creative accounting. The concept of “error” refers to unintentionally mistakes that could appear in financial statements. We think there could be mathematical or accounting mistakes, unintentionally omission, or wrong interpretation of certain facts, accounting policies wrong application. All these actions are unwittingly. It is very important to identify situations cause and take necessary measures to eliminate them

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    Bibliographic Info

    Article provided by Faculty of Economic Sciences, Hyperion University of Bucharest, Romania in its journal Hyperion Economic Journal.

    Volume (Year): 2 (2014)
    Issue (Month): 1 (March)
    Pages: 46-49

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    Handle: RePEc:hyp:journl:v:2:y:2014:i:1:p:46-49

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    Postal: Hyperion University, Faculty of Economic Sciences, Calea Calarasilor no. 169, district 3, Bucharest, 030615, Romania
    Phone: +4021-321.6446
    Fax: +4021-321.62.96
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    Web page: http://www.econ.hyperion.ro/
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    Related research

    Keywords: fraud; illegal behaviour; law enforcement; audit; auditing; auditor; double entry; risk; IAS 8;

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