Xalqaro audit standartlarining 240-standarti firibgarlik masalasiga bag’ishlangan bo’lib, bu standart ....
Moliyaviy hisobot auditidagi firibgarlikka nisbatan auditor majburiyatlari
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15
Soxtalashtirishga qarshi kurash vositasi sifatida quyidagilar tavsiya etilgan edi:
3 oydan 6 oygacha muddatda tekshiruv o’tkazib turish
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15
ISA 240 to'liq nomi
The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
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boom
Lose 50 points!
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star
Double points!
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rocket
Go to first place!
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baam
Lose 10 points!
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Firibgarlik turlari
Manipulyatsiya, falsifikatsiya yoki hisob hujjatlarini o’zgar-tirilishi Aktivlarni noqonuniy yo’l bilan egallash Hisob hujjatlarida noto’g’ri ma’lumot,
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15
Moliyaviy hisobot firibgarligi
daromadlarni sun’iy oshirish, xarajatlarni yashirish, aktiv va majburiyatlarni noto‘g‘ri ko‘rsatish
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heart
Other team wins 20 points!
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rocket
Go to first place!
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gift
Win 25 points!
Okay!
baam
Lose 20 points!
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baam
Lose 25 points!
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fairy
Take points!
5
10
15
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25
shark
Other team loses 20 points!
Okay!
baam
Lose 10 points!
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bu tashkilot rahbariyati, xodimlari yoki uchinchi shaxslar tomonidan moliyaviy hisobotlarda ataylab noto‘g‘ri ma’lumot berish yoki mol-mulkni o‘zlashtirish orqali aldov yo‘li bilan foyda olish harakatidir.
Firibgarlik
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15
Sabablar (firibgarlik uchburchagi):
Bosim imkoniyat asoslash
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15
Arifmetik xatolar Faktlarni unutish yoki ularni noto’g’ri tushunish Hisob siyosatini noto’g’ri olib borish
Xato turlari
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15
Auditorlik nuqtayi nazaridan, firibgarlik bu
auditorlik xulosasiga ta’sir qiluvchi xatolik bo‘lib, uni aniqlash auditorning eng muhim vazifalaridan biridir.
