出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：Consequences of detected accounting frauds are shared by all stakeholders starting from the enterprise, through investors, creditors, business partners, the state, to the audit firm.Responsibility for the true and fair presentation of the financial statements lies with managers, auditors and regulators.The aim of the paper is to determine the level of responsibility of auditors in detecting any manipulative acts and fraud.In this paper the authors will also reflect on the conduct of auditors encouraged by personal or commercial pressure which leads to disruption of audit quality and public confidence in the audit report.
其他摘要：Posledice otkrivenih računovodstvenih prevara snose sve interesne grupe počevši od samog preduzeća, preko investitora, kreditora, poslovnih partnera, države, pa sve do revizorske firme.Odgovornost za istinitu i fer prezentaciju finansijskih izveštaja imaj
