ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption i...

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Bibliographic Details
Main Author: Luminita Ionescu
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2017-12-01
Series:Annals of Spiru Haret University Economic Series
Subjects:
Online Access:http://anale.spiruharet.ro/index.php/economics/article/view/863