<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Large corporate scandals in the US and Europe, from the early 21<sup>st</sup> century, such as Enron, Parmalat, WorldCom and many others, have seriously shaken public confidence in the auditors’ work. Consequently, many countries have recognized the need for introduce the forensic accounting as a more advanced and reliable form of protection against manipulative financial reporting by companies, and have completed the accounting profession with the forensic accountant title, as an active fighter against various types of frauds in companies.</p>
</abstract>

Large corporate scandals in the US and Europe, from the early 21st century, such as Enron, Parmalat, WorldCom and many others, have seriously shaken public confidence in the auditors’ work. Consequently, many countries have recognized the need for introduce the forensic accounting as a more advanced and reliable form of protection against manipulative financial reporting by companies, and have completed the accounting profession with the forensic accountant title, as an active fighter against various types of frauds in companies.

Forensic Review of Financial Statements of Legal Entity Tuš-Trade

University of Sarajevo - School of Economics and Business

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Forensic Review of Financial Statements of Legal Entity Tuš-Trade"}

Large corporate scandals in the US and Europe, from the early 21st century, such as Enron, Parmalat, WorldCom and many others, have seriously shaken public...

Forensic Review of Financial Statements of Legal Entity Tuš-Trade

Online veröffentlicht: 18. Jan. 2022

Seitenbereich: 64 - 79

Eingereicht: 15. Nov. 2021

Akzeptiert: 20. Dez. 2021

DOI: https://doi.org/10.2478/jfap-2021-0009

Schlüsselwörter
financial statements, fraud, forensic accounting, forensic review

© 2021 Ševala Isaković-Kaplan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Forensic Review of Financial Statements of Legal Entity Tuš-Trade

Online veröffentlicht: 18. Jan. 2022

Seitenbereich: 64 - 79

Eingereicht: 15. Nov. 2021

Akzeptiert: 20. Dez. 2021

DOI: https://doi.org/10.2478/jfap-2021-0009

Schlüsselwörterfinancial statements, fraud, forensic accounting, forensic review

© 2021 Ševala Isaković-Kaplan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Schlüsselwörter
financial statements, fraud, forensic accounting, forensic review