The role of external audit in determining and preventing frauds in financial statements

Tako kot nekoč tudi danes poznamo posameznike, ki so za lastno obogatitev pripravljeni narediti vse. Tudi podjetja morajo nenehno konkurirati svojim tekmecem na trgu, kar pa še ne pomeni, da lahko izbirajo vsa sredstva za dosego cilja. Če želijo dandanes postati ali ostati konkurenčni na velikem in fleksibilnem trgu, se ne smejo posluževati vseh sredstev. Zato se bomo v diplomskem delu osredotočili na nedovoljena sredstva, kar so v našem primeru prevare v računovodskih izkazih in kakšna je vloga zunanjega revizorja pri odkrivanju le teh in kaj lahko naredi, da jih prepreči. V diplomskem projektu bomo predstavili kakšne vrste prevar v računovodskih izkazih poznamo ter katere so najpogostejše pojavne oblike. Opredelili bomo vlogo zunanjega revizorja pri odkritju vseobsegajoče napake, za katero predvideva, da je prevara, kakšni postopki sledijo ter s katerimi zakonskimi in strokovnimi pravili je opredeljeno njegovo delo. Radi bi ugotovili tudi, kakšne informacijske tehnologije uporablja pri svojem delu. V primerjalnem delu diplomskega projekta se bomo osredotočili na statistične podatke o računovodskih prevarah, saj bi radi ugotovili kaj se dogaja pred, med in po gospodarski krizi, oziroma nas zanima če število prevar s pojavom krize naraste. Primerjali bomo tudi nekatere izmed največjih afer na področju računovodskih prevar po svetu ter kakšne postopke uporabljajo revizorji v navedenih državah.Today, as well as in the past, we know individuals who are ready to do anything for their own enrichment. On the market, companies must constantly compete against their competitors but they have to be aware of the fact that they can not always choose every mean to achieve thei goal. If they want to become or remain a market leader on a large and flexible market they should not use illegal resources to to do just that. Therefore in the final paper we will concentrate on illegal ways that companies use to achieve their goals. We will focus on fraudulent financial statements and what is the role of external auditor when it comes to detecting and preventing them. In the final project we will describe types of fraud in financial statements and which is the most common nowadays. We will define the role of an external auditor when he discovers all-encompassing error for which he thinks could be an actual fraud. We will try to project what are the procedures that he follows after finding fraud in financial statements. Last but not least we will describe what information technologies auditor uses on his audit work. In the comparative part the focus will be on statistics about finanacial statement fraud. We will find out if the economic crises in 2008 affected number of commited frauds. We will also compare some of the biggest corporate scams aroud the world and see if the auditors procedures are comparative in those same countries