Apgaulės finansinėse ataskaitose

Abstract

Straipsnyje analizuojama apgaulių samprata finansinėse ataskaitose, pateikiami esminiai apibendrinti apgaulių bruožai, identifikuoti pagrindiniai apgaulės ir klaidos skirtumai. Straipsnyje taip pat nagrinėjami apgaulių būdai, kurie iškreipia metinę finansinę atskaitomybę, aktualizuojamos jų atsiradimo priežastys, dėl kurių vyksta apgaulės, įvardijami požymiai ir motyvai, kurie vaidina svarbų vaidmenį darant apgaules. Nemažai dėmesio skirta vidaus auditui ir vidaus kontrolės sistemai kaip efektyviausioms priemonėms atskleisti apgaules. Straipsnyje pateikiamos apgaulių mažinimo galimybės, leidžiančios vadovybei kiek įmanoma riboti apgaulių skaičių

The financial statements are used to show the performances of the companies. It is important for financial statements users to have reliable financial information because they evaluate and forecast the company"s financial conditions and results and also make decisions. The growing number of frauds in financial statements reduces their reliability not only in Lithuania but also throughout the world, because of frauds there are more financial scandals, corporate bankruptcies, the public does n'ot trust companies. The authors of the paper have analysed frauds in financial statements and presented frauds committedment ways, appearanceing causes, symptoms, and reasons motivesin the financial statements. It was has been noticed that fraud is a conscious deliberate act used to obtain illegal benefits, deceive or mislead users of financial statements. Many fraud cases involve complex financial transactions which that are carried out by intellectual "criminals" who have specialized knowledge and criminal intent. Frauds may be committed by in a variety of the ways that are difficult determine if the company will does not promote dema a responsible management, reliable financial reporting p: cess and effective internal audit function. The most common way to commit fraud is to incre; revenue. The main causes reasons of for committing frai are the desires to avoid taxes and improve the compan) financial results. However, it is considered that in pract there are more causes reasons to commit frauds: manag show better results compared to the competitors; unwill gness to be redundant; endeavour to hide bad decisio The most important fraud symptoms are the worker's bel viour, lifestyle, analytical symptoms, internal control deficiencies, and accounting anomalies. Psychological reasc play an important role in committing frauds<...>