{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-RAE5OGTP/90f78c-c46-fa0150c1f2fbd-04146-45f96/PDF","dcterms:extent":"188 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-RAE5OGTP/b91749ea-4383-4e1e-9e63-c88e44a069c0/TEXT","dcterms:extent":"51 KB"}],"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-RAE5OGTP","dcterms:issued":"2012","dc:creator":"Lutar-Skerbinjek, Andreja","dc:format":[{"@xml:lang":"sl","#text":"številka:4"},{"@xml:lang":"sl","#text":"letnik:63"},{"@xml:lang":"sl","#text":"str. 301-310"}],"dc:identifier":["ISSN:0034-690X","COBISSID:1619790","URN:URN:NBN:SI:doc-RAE5OGTP"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Ministrstvo za notranje zadeve Republike Slovenije, Policija"},"dc:source":{"@xml:lang":"sl","#text":"Revija za kriminalistiko in kriminologijo"},"dc:subject":[{"@xml:lang":"en","#text":"auditor"},{"@xml:lang":"en","#text":"auditor's responsibility"},{"@xml:lang":"en","#text":"financial statements fraud"},{"@xml:lang":"en","#text":"fraud detection"},{"@xml:lang":"en","#text":"fraud prevention"},{"@xml:lang":"sl","#text":"odgovornost revizorja"},{"@xml:lang":"sl","#text":"odkrivanje prevar"},{"@xml:lang":"sl","#text":"preprečevanje prevar"},{"@xml:lang":"sl","#text":"prevare"},{"@xml:lang":"sl","#text":"računovodski izkazi"},{"@xml:lang":"sl","#text":"računovodstvo"},{"@xml:lang":"sl","#text":"revizor"}],"dc:title":{"@xml:lang":"sl","#text":"Revizorjeva vloga pri preprečevanju in odkrivanju prevar v računovodskih izkazih|"},"dc:description":[{"@xml:lang":"sl","#text":"This paper is dealing with auditor's role in prevention and detection of financial statement fraud in a recession time. For that purpose, samples of financial statement fraud are presented first. Financial statements fraud is sometimes titled as creative accounting. It comes from professional roles that fraud prevention and detection is the primary responsibility of management and those charged with entity's governance. The auditor's objectives dealing with frauds refer to identifying and assessing risks of material misstatement due to financial statement fraud, obtaining sufficient and appropriate audit evidence concerning the assessed risks of material misstatement due to financial statement fraud by designing and implementing appropriate responses and respond appropriately to financial statement fraud or suspected financial statement fraud that is identified in the audit. Internal auditors as well as external auditors play an important role in prevention and detection of fraud. Internal auditors are frequently trustees who get tips about employees wrong doing. External auditors on the other hand have the advantage of unpredictability, which gives then a bigger chance to discover fraud, should it exist. If more frauds are detected, it discourages potential fraudsters from initiating a fraud. This way auditors help that less frauds are committed and that more committed frauds are detected"},{"@xml:lang":"sl","#text":"Prispevek obravnava revizorjevo vlogo pri preprečevanju in odkrivanju prevar, povezanih z računovodskimi izkazi, med recesijo. Zato so najprej predstavljeni primeri prevar v računovodskih izkazih, ki jih včasih označujemo tudi z izrazom kreativno računovodstvo. Iz strokovnih pravil izhaja, da za preprečevanje in odkrivanje prevar ni odgovoren revizor, ampak je to primarno odgovornost poslovodstva in tistih, ki so zadolženi za vodenje organizacije. Revizorjeve naloge, povezane s prevarami, pa se nanašajo na opredelitev in oceno tveganja bistveno napačnih navedb zaradi prevar v računovodskih izkazih, zagotavljanje zadostne primerne revizijske dokumentacije, ki se nanašana ocenjeno tveganje bistveno napačne navedbe zaradi prevar v računovodskih izkazih; revizor se ukvarja z oblikovanjem ustreznih odzivov na prevare ali sume prevar, ki jih je odkril pri reviziji. Notranji in zunanji revizorji igrajo pomembno vlogo pri preprečevanju in odkrivanju prevar. Notranji revizorji so pogosto zaupniki, ki dobijo namige o napačnem ravnanju zaposlenih, zaradi česar lahko odkrijejo prevare. Zunanji revizorji pa imajo prednost zaradi nepredvidljivosti, zaradi katere je večja verjetnost, da bodo odkrili prevaro, če ta obstaja. Če je odkritih več prevar, to odvrača potencialne goljufe od tega, da bi izvršili prevare. Tako revizorji pripomorejo k temu, da je manj prevar izvršenih in da je več izvršenih prevar odkritih"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:DOC-RAE5OGTP","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-RAE5OGTP"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-RAE5OGTP/90f78c-c46-fa0150c1f2fbd-04146-45f96/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-RAE5OGTP/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-RAE5OGTP"}}}}