期刊名称：International Journal of Advances in Management and Economics
印刷版ISSN：2278-3369
出版年度：2013
卷号：2
期号：5
出版社：International Journal of Advances in Management and Economics
摘要：Accounting and its insertion to the international standards of accounting standards and procedures also includes forms of control aimed at deterrence of fraud and error. This article focuses on the prevention of fraud and errors in accounting and aims to present the legal mechanisms for such restraint in the context of Accounting Science. Through literature expounds on the requirements for recognition, presentation and disclosure of assets, being also characterized the need for internal controls. Supported the discussion of the topic: Almeida [1] Attie [2] Atkinson [3]; Iudícibus [4], concluding that the main factors that increase the risk of fraud or error in the economic result of the absence of internal audits and external, as well as the pressure imposed by unstable market and competitive businesses.
