Institutional Repository
Technical University of Crete
Technical University of Crete
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| URI: | http://purl.tuc.gr/dl/dias/DF3F4C40-8176-454F-8057-E50401ECB9E9 | ||
| Year | 2023 | ||
| Type of Item | Master Thesis | ||
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| Bibliographic Citation | Panagiota Gkougkoura, " The falsification of financial statements and its relationship with auditing", Master Thesis, School of Production Engineering and Management, Technical University of Crete, Chania, Greece, 2023 https://doi.org/10.26233/heallink.tuc.97634 | ||
| Appears in Collections |
The falsification of financial statements has become increasingly common over the last few years. Companies are faced with the risk of fraud in order to appear effective and efficient to succeed. The major and significant financial scandals that have come to light in recent years have resulted in the collapse of companies and the lack of confidence of the investing public. The purpose of this master thesis is to study the phenomenon of falsification of financial statements and its relationship with auditing science. Specifically, through a literature survey, the concept, characteristics and motivations that lead to the falsification of financial statements will be presented. The various accounting tricks of fraud will also be emphasized. The paper will also focus on auditing with reference to its concept and purpose. The analysis will be extended to audit standards and responsibilities of accountants. Eliminating the phenomenon of falsification of financial statements is difficult to achieve completely. However, conducting an effective audit on the part of external auditors can help in detecting as well as preventing fraud.
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