The Techniques and Skills Needed by the Forensic Accounting Expert to Identify Fraud Attempts in Romania
Year: 2024
Type: article
Abstract: In the context of a market influenced by globalization, the accuracy and correctness of accounting information become more and more important for investors, but they are also harder to control.Fraud attempts tend to be more frequent, and users of accounting information need tools to detect and prevent misstatements in financial statements.In addition to the assurances offered by the financial audit, a series of forensic accounting expertises are also used, with much more specific objectives, as a means of proof or as an element of assurance.The article aims to present, based on the specialized literature, the stages and some of the techniques used in carrying out forensic accounting expertise, as well as the skills that the professional forensic accountant in Romania must have in order to carry out rigorous verification and fulfill the set objectivess.
Authors: Radu Riana Iren, Basa Alexandra, Florea Andrei Mirel, The Body of Accounting Experts and Authorized Accountants from Romania, Galati, Romania
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $32
OpenAlex ID: W4406712176