Oszustwa księgowe w obszarze przychodów i kosztów wpływające na wiarygodny obraz jednostki gospodarczej wykrywane przez biegłego rewidenta
Accounting fraud in the area of income and expenses affecting a reliable picture of the entity detected by the auditor

Summary/Abstract: The article deals with issues related to the possibility of accounting fraud in the scope of income and expenses in the financial statements, which should be noted by the auditor during the audit of financial statements. This is related to the desire to improve the credibility of the financial situation of an enterprise. The purpose of this article is to identify the areas of risk associated with bookkeeping of revenue and expenses that may arise in connection with the dynamic development and globalization of capital markets. The classification of fraudulent financial reporting techniques in terms of revenue and costs, which can help detect fraud, has also been shown. As a result of research it has been concluded that high morale and ethics of people with financial-accounting services can reduce the risk of fraud. There are also warnings that may appear in the case of manipulation of financial results, which should be addressed both by statutory auditors but also by managers of the entity. There are also techniques to detect fraud in revenue and costs that can help find sources of accounting fraud. The research method used in the article is a critical review of Polish-language literature.

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