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  • Forensic accounting vs fraud examination: [Elektronski vir] : roles, importance and differences
    Tekavčič, Metka ; Damijan, Sandra
    Fraud has existed throughout history. Yet, it is estimated that today's occurrence has a huge impact on global revenues, highlighting the importance of fraud examination and forensic accounting. ... Although the roles of the two disciplines appear to be similar (e.g. litigation support), they differ significantly in their objectives, with the goal of fraud auditing being to determine whether fraud has occurred and, if so, who is responsible. Forensic accounting has the additional objective of assessing the financial consequences and determining whether the allegations have a factual basis by analyzing the financial evidence.
    Vir: Journal of forensic accounting profession [Elektronski vir]. - ISSN 2744-1687 (Vol. 1, iss. 2, 2021, str. 29-47)
    Vrsta gradiva - e-članek
    Leto - 2021
    Jezik - angleški
    COBISS.SI-ID - 98739459

    Povezava(-e):

    Repozitorij Univerze v Ljubljani – RUL
    DOI

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