Forensic Review of Financial Statements of Legal Entity Tuš-Trade

Ševala Isaković-Kaplan; Ajla Muratović-Dedić; Lejla Demirović; Selma Pločo

doi:10.2478/jfap-2021-0009

Ševala Isaković-Kaplan University of Sarajevo, School of Economics and Business
Ajla Muratović-Dedić Faculty of Economics, University of Zenica
Lejla Demirović University of Sarajevo, School of Economics and Business
Selma Pločo BH Telecom d.d. Sarajevo

DOI: https://doi.org/10.2478/jfap-2021-0009

Keywords: financial statements, fraud, forensic accounting, forensic review

Abstract

Large corporate scandals in the US and Europe, from the early 21^st century, such as Enron, Parmalat, WorldCom and many others, have seriously shaken public confidence in the auditors’ work. Consequently, many countries have recognized the need for introduce the forensic accounting as a more advanced and reliable form of protection against manipulative financial reporting by companies, and have completed the accounting profession with the forensic accountant title, as an active fighter against various types of frauds in companies.

(Previously published on Sciendo: https://sciendo.com/article/10.2478/jfap-2021-0009, pod licencom CC BY-NC-ND 4.0)