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master's thesis
Povezanost forenzičnog računovodstva i forenzične revizije
Diplomski rad
2020. urn:nbn:hr:145:521470
Bekić, Josipa
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Bekić, J. (2020). Povezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:521470

Bekić, Josipa. "Povezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:521470

Bekić, Josipa. "Povezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:521470

Bekić, J. (2020). 'Povezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 17 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:521470

Bekić J. Povezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 November 17] Available at: https://urn.nsk.hr/urn:nbn:hr:145:521470

J. Bekić, "Povezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:521470

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Metadata
TitlePovezanost forenzičnog računovodstva i forenzične revizije : Diplomski rad
Title (english)THE CONNECTION BETWEEN FORENSIC ACCOUNTING AND FORENSIC AUDITING : Graduate paper
AuthorJosipa Bekić
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov Starčević (predsjednik povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2020-09-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Temeljni financijski izvještaji predstavljaju glavni prikaz imovinskog i financijskog položaja gospodarskog subjekta. S obzirom na brojne tehnološke promjene i digitalizaciju poslovanja došlo je do naglog porasta broja poslovnih prijevara i manipulacija koje su s vremenom postale sve maštovitije i potrebna su brojna znanja i vještine kako bih se uspjelo otkriti i spriječiti nastanak prijevara. U skladu s tim razvilo se novo područje forenzičnog poslovanja, a to je više zastupljenije područje forenzično računovodstvo i manje zastupljeno i istraženo područje forenzične revizije. Forenzično računovodstvo i forenzična revizija zahtjevaju angažiranje vrlo iskusnih stručnjaka koji su znanje stekli različim stručnim i prilagođenim edukacijama. Svaki autor ima svoj pogled na analizirana područja, međutim obje analizirane gramu imaju za cilj otkrivanje poslovnih prijevara odnosno prijevara s financijskim izvještajima te suzbijanje sumnje o nastanku prijevara.
Abstract (english)
The basic financial statements represent the main presentation of the property and financial position of the economic entity. Due to numerous technological changes and digitalization of business, there has been a sharp increase in the number of business frauds and manipulations that have become more imaginative over time and require a lot of knowledge and skills to detect and prevent fraud. Accordingly, a new area of forensic business has developed, which is the more represented area of forensic accounting and the less represented and researched area of forensic audit. Forensic accounting and forensic auditing require the engagement of highly experienced professionals who have acquired knowledge through various professional and customized trainings. Each author has his own view on the analyzed areas, however, both analyzed grams aim to detect business fraud or fraud with financial statements and to combat the suspicion of fraud.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:521470
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-05-26 11:49:34