Audyt finansowy a przestępstwa gospodarcze
Financial audit and corporate crime

Summary/Abstract: Corporate (white collar) crime poses a threat to the correct development of capital markets. Combating it is mainly aimed at protecting the interests of capital providers, so it concerns the foundations of the market economy. In this regard, a special role is played by chartered accountants (auditors), who frequently detect the symptoms of fraud during the standard financial audit. This publication presents the essence of financial auditing in the light of corporate crime. It characterises main types of financial fraud with particular emphasis on the types detected by chartered accountants. The last part presents two selected examples of fraud taken from auditing practice.

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