出版社：University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia
摘要：Accounting frauds; malfeasance; and financial crime are becoming a growingly serious problem. Incorrect financial reports show a false picture of income and financial position of a company. Decisions made by investors and other beneficiaries of financial reports based on false financial information cause immense damage not just to the users of information; but general public as well. Therefore; there is a clear interest of the whole financial public sector that the information presented in financial reports genuinely represents the financial position of a company. Numerous financial frauds from the past and the beginning of this century have seriously disturbed trust of a large number of users of financial information contained in financial reports. In accounting there have always been frauds followed by financial collapses; and lately there have been more frequent frauds and with more serious consequences for us all. Research results on financial frauds show that they can be different; depending on the region; fraud pattern; characteristics of perpetrators and victims who suffer the damage; but the essence remains very similar. The biggest frauds by users of financial reports and investors have been performed by presenting false; i.e. forged financial reports.
关键词：forenzičko računovodstvo; finansijska prevara; revizija; forenzički računovođa; crvene zastave
