FORENZIČKO-RAČUNOVODSTVENO VEŠTAČENJE POSLOVNIH KNJIGA
FORENSIC-ACCOUNTING EXPERTIZE OF BUSINESS BOOKS

Summary/Abstract: Business books or financial statements, as the final product of accounting subjects, aim to provide their customers a reliable source of information about economic resources, financial position, results (success) business flows and the balance of cash these entities. In practice, very often there is a manipulation of accounting information and violations of the law and professional regulations in order to achieve various objectives, such as showing poor financial results due to tax evasion or showing better results than achieved in order to achieve bonuses or valuation of assets for price higher than the real which may lead to unfounded loan approval for business company. The negative consequences of financial fraud and embezzlement brook by investors and other users of financial statements, have imposed the need to develop a new branch of accounting, ie. financial accounting, whose main task is to detect and prevent fraud in the financial statements. In this regard, the paper defines the term forensic accounting, presented the objectives and tasks of forensic accounting, as well as the role and activities of forensic accountants concerning the investigation of suspicious transactions and the discovery of fraud in the financial statements.

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