20.500.12556/DKUM-45084 VLOGA ZUNANJEGA REVIZORJA PRI ODKRIVANJU PREVAR V RAČUNOVODSTVU IN METODOLOGIJA ODKRIVANJA LE-TEH THE ROLE OF EXTERNAL AUDITOR IN THE DETECTION OF ACCOUNTING FRAUDS AND METHODOLOGY OF DETECTING FRAUDS V diplomskem projektu smo preučili vlogo zunanjega revizorja pri odkrivanju prevar v računovodstvu in metodologijo odkrivanja teh prevar. Preučili smo definicijo in vrste prevar, razloge za nastajanje prevar, odgovornosti različnih strokovnjakov pri odkrivanju in preprečevanju prevar, postopek zunanjega revizorja in njegovo delo povezano s prevarami. Prav tako smo preučili različne metode, ki jih zunanji revizorji in drugi strokovnjaki lahko uporabijo v pomoč pri odkrivanju prevar. Ugotovili smo da finančna kriza povzroča povečanje tveganja nastanka prevar, zaradi pritiskov, ki se izvršujejo na posameznike oziroma poslovodstvo. Zaradi tega postaja poznavanje prevar in metod za njihovo odkrivanje vse pomembnejše, saj se tudi podjetja trdijo izvajati razne ukrepe (na primer notranje kontrole), ki bi prevare zmanjšale. Ugotovitve, ki izvirajo iz teoretičnih osnov, se tako lahko uporabijo tudi v praksi. In this project, we have examined the role of external auditors in detecting accounting frauds and methodology of detecting these frauds. We have examined the definition and different types of fraud, the reasons for the occurrence of frauds, the responsibilities of different professionals in detecting and preventin fraud and the work of external auditor that is conected with frauds. We have also studied different methods that auditors and others experts could use to detect frauds. We found that the financial crisis lead to an increase in the risk of fraud because a lot of different pressures work against the individual or management. Because of that we think that getting knowledge from frauds and from methods for their detection are important. A lot for companies want to implement different measures, for example internal controls, which could reduce frauds. We belive that knowledge from theoretical bases can be useful in practice. Računovodstvo prevara zunanji revizor metode odkrivanja prevar odgovornost odkritja prevar. Accouting frauds external auditor fraud detection metodology responsibility for fraud detection. true true false [B. Frešer] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2014-08-04 12:11:46 2014-11-04 11:05:59 2022-05-14 03:07:26 2021-05-02 03:15:18 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11841820 URN:SI:UM:DK:BMV3XKY0 UNI_Freser_Blaz_2014.pdf UNI_Freser_Blaz_2014.pdf 1 4ACCADAEABB54A3026C1DF095903DA31 bf301b827b929fef31bf9113ce87c9b3b0908446db7e7b86dcbd594687b14420 030e2344-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=65098 Ekonomsko-poslovna fakulteta 0 0 0