Are auditors responsible for detecting fraud in the companies they inspect? Most of the
public thinks they are. Auditors often demur. The auditors' duties for the prevention, detection …

Are auditors responsible for detecting fraud in the companies they inspect? Most of the
public thinks they are. Auditors often demur. The auditors' duties in the prevention, detection …

Because of the recent collapse of several major companies, investors' confidence in audited
financial statements has decreased significantly. Fraud has been a major topic among many …

The auditors' duties for the prevention, detection and reporting of fraud, other illegal acts and
errors is one of the most controversial issues in auditing. This paper reports the findings of a …

This research examines the roles and the responsibilities of the key stakeholders of the
financial reporting in the prevention and detection of fraud. The methods used and types of …

The practice and the academic literature on financial audit methodology emphasizes that
fraud risk analysis is a fundamental step in the audit engagement. While internationally there …

The study has been carried out to identify auditors' perception regarding fraud prevention
measures. In particular, the research focuses on the differences in perception of the …

The purpose of this study is to explore the views of independent external auditors, financial
statements' preparers and financial statements' users regarding the general responsibilities …

Purpose This study aims to investigate what are the capabilities and limits of external audit
in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia …

Auditors' responsibility regarding errors and fraud disclosure in financial statements is an
essential element of the commitment they undertake to the users of information. Although …