ПРЕВАНТИВНОСТТА – ЕФЕКТИВЕН ПРИНЦИП ЗА ИДЕНТИФИЦИРАНЕ НА РИСКА ОТ ИЗМАМИ ПРИ ОДИТА
PREVENTIVENESS – AN EFFECTIVE PRINCIPLE FOR IDENTIFYING THE RISK OF FRAUD IN AUDIT

Author(s): Presiyan Vasilev
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: red flags; preventiveness; prevention; crossing
Summary/Abstract: Preventiveness is not a form of control, but a characteristic mark of preventive control. Therefore, in planning their audit work, auditors should be aware of specific fraud risk factors that indicate incentives or pressures to commit fraud or make it possible to commit fraud. Thus, the auditor identifies and assesses the risks of material misstatement due to fraud and treats them as material risks.

• Details
• Contents