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 Mitrić et al., 2012, No. 65, ID: 7.2012.65.5[About]



En/De/Fr/It- (first 9 out of 173 sentences) [pdf] Srpski - (prvih 9 od 173 rečenica) [pdf]
n1Miloš Mitrić, Aleksandra Stanković, Andrijana Lakićević n1Miloš Mitrić, Aleksandra Stanković, Andrijana Lakićević
n2University of Kragujevac, Faculty of Hotel Management and Tourism University of Kragujevac, Faculty of Hotel Management and Tourism University of Belgrade, Faculty of Organizational Sciences n2Univerzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam Univerzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam Univerzitet u Beogradu, Fakultet organizacionih nauka
n3Forensic Accounting - the Missing Link in Education and Practice n3Forenzičko računovodstvo - karika koja nedostaje u obrazovanju i praksi
n4Financial scams and fraud appear to be a global problem. n4Finansijske prevare i malverzacije su globalni problem.
n5Although research related to financial fraud and embezzlement varies slightly from region to region, fraud schemes and perpetrator characteristics are pretty similar. n5Iako se istraživanja vezana za finansijske prevare i malverzacije neznatno razlikuju od regiona do regiona, šeme prevara i karakteristike počinioca su slične.
n6In Serbia in particular, forensic accounting is an underdeveloped area in education and practice, and is thus often replaced by and considered to be an audit, even in academic circles, whereas forensic accountants are viewed as auditors. n6U Srbiji je forenzičko računovodstvo nedovoljno razvijena oblast u obrazovanju i praksi, pa se često forenzičko računovodstvo, čak i u akademskim krugovima, zamenjuje i smatra revizijom, a forenzičke računovođe, revizorima.
n7The correlation between auditing and forensic accounting is a dynamic process that changes over time due to political, social and cultural events, and the auditors themselves are expected to have, at least, adequate knowledge and skills to recognize a financial fraud. n7Povezanost revizije i forenzičkog računovodstva je dinamičan proces koji se menja tokom vremena zbog političkih, socijalnih i kulturnih događaja, te se od revizora očekuje da imaju, u najmanju ruku, adekvatno znanje i veštine da prepoznaju finansijsku prevaru.
n8However, detailed disclosure of financial fraud and embezzlement is the matter forensic accountants are dealing with. n8Ipak, detaljnim otkrivanjem finansijskih prevara i malverzacija bave se forenzičke računovođe.
n9These experts have the skill sets in many areas and are able to apply their skills and abilities in one area, while working in another. n9Ovi eksperti imaju setove veština iz više oblasti i u stanju su da primene svoje veštine i sposobnosti iz jedne oblasti dok rade u drugim.