The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
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15
Sabablar (firibgarlik uchburchagi):
Bosim imkoniyat asoslash
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heart
Other team wins 15 points!
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seesaw
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shark
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thief
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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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15
Auditorlik nuqtayi nazaridan, firibgarlik bu
auditorlik xulosasiga ta’sir qiluvchi xatolik bo‘lib, uni aniqlash auditorning eng muhim vazifalaridan biridir.
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Xalqaro audit standartlarining 240-standarti firibgarlik masalasiga bag’ishlangan bo’lib, bu standart ....
Moliyaviy hisobot auditidagi firibgarlikka nisbatan auditor majburiyatlari
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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
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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lifesaver
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gift
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fairy
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25
thief
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5
10
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20
25
thief
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25
seesaw
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gift
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baam
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Soxtalashtirishga qarshi kurash vositasi sifatida quyidagilar tavsiya etilgan edi:
3 oydan 6 oygacha muddatda tekshiruv o’tkazib turish
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15
Arifmetik xatolar Faktlarni unutish yoki ularni noto’g’ri tushunish Hisob siyosatini noto’g’ri olib borish
