TFL Vsebine / Revija Poslovodno računovodstvo

Računovodski izkazi se oblikujejo na podlagi poslovnih knjig, v katere se evidentirajo poslovni dogodki. Podlaga evidentiranja poslovnih dogodkov so poslovne listine. Če so listine pomanjkljive, so tudi izkazi pomanjkljivi. Večina oblik lažnega poročanja je povezana s prilagojenimi listinami. Pri sumu lažnega poročanja je pomembno načrtovanje preiskave. Kakovosten načrt omogoča ugotovitev ciljev preiskave.

The financial statements are drawn up based on the accounts, in which the business transactions are recorded. Business documents are the bases for recording business events. If the documents are deficient, the financial statements are also deficient. Most forms of false reporting are associated with customized documents. In the case of suspicion of false reporting, it is important to plan the investigation. The quality of the plan allows the identification of the objectives of the investigation.