Fraud Risk in Audit Activities According to IAS 8
According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some errone...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economic Sciences, Hyperion University, Bucharest
2014-03-01
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| Series: | Hyperion Economic Journal |
| Subjects: | |
| Online Access: | http://hej.hyperion.ro/articles/1(2)_2014/HEJ%20nr1(2)_2014_Y3Radu.pdf |
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