Financial Statement Fraud : The Relationship Between the Auditor and the Organization’s Management
Räihä, Kitty (2019)
Räihä, Kitty
Åbo Akademi
2019
Julkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty.
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe2019102434686
https://urn.fi/URN:NBN:fi-fe2019102434686
Tiivistelmä
This thesis’s purpose is to examine the relationship between the auditor and the organization’s management and to what extent auditors are responsible for fraud detection and prevention. Due to scandals such as Enron and WorldCom, fraud within financial statements has been brought to light. Particularly, due to Enron, the question has increased concerning the role and responsibility as an auditor.