摘要：The profession of certified fraud examiners began to expand in the last decade, alongside the profession of external auditors. This paper explains the role of forensic auditors, based on the comparison of definitions from various authors. The purpose of this paper is to analyze several different models of implementing forensic audit for public interest entities, and to discuss the perspectives of implementing forensic audit into the Croatian audit practice. Based on the results of the empirical research conducted in the Republic of Croatia, it has been determined that forensic audit is viewed as effective in fraud prevention and detection, if performed unexpectedly. Therefore, the main hypothesis of this paper has been confirmed. Also, the possibilities of implementing forensic audit in the Republic of Croatia are discussed in this paper, as well as current limitations.
关键词：forensic audit; fi nancial statement audit; fraud detection; fraud prevention
