Мая Начкова
Abstract: This report highlights the financial frauds and crimes committed as a result of misappropriation of real estates. The objective of the report is to describe, characterize and analyze the main types of financial frauds and crimes related to material irregularities, deviations and non-conformities in the real estate transactions performed by the enterprises by presenting the specific approaches of the independent financial audit to the timely identification and prevention of such financial frauds and crimes. The object of this study refers to the main types of real estates-related financial frauds and crimes and the disclosure of such transactions in the enterprises’ financial statements. The subject of the study covers the analysis of the abilities of the certified public accountants – registered auditors who carry out independent financial audit to identify and prevent real estates-related financial frauds and crimes committed by the enterprises.
Key words: financial frauds and crimes; real estates; independent financial audit
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