Accounting fraud: Difference between revisions
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*IFAC (2016). "Handbook of International Quality Control, Audit, Review, Other Assurance Engagements, and Related Services Pronouncements". Edition 2013 (Vol. I). New York. USA: International Federation of Accountants. | |||
Revision as of 18:46, 14 November 2022
Accounting fraud
Accounting fraud' is an intentional act involving the use of deception, which occurs for the purpose of distorting financial information and gaining an unfair or illegal advantage and which is carried out by one or more persons in management, those charged with governance, employees or third parties[1].
Footnotes
- ↑ IFAC (2016), p. 162-163
References
- IFAC (2016). "Handbook of International Quality Control, Audit, Review, Other Assurance Engagements, and Related Services Pronouncements". Edition 2013 (Vol. I). New York. USA: International Federation of Accountants.
