Errors and fraud in accounting. The role of the external audit in fighting corruption
Errors and fraud in accounting. The role of the external audit in fighting corruption

Summary/Abstract: Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.

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