International Journal of Management and Applied Science (IJMAS)
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current issues
Volume-5,Issue-9  ( Sep, 2019 )
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Statistics report
Oct. 2019
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 67
Paper Published : 4093
No. of Authors : 8411
  Journal Paper




Paper Title :
Is this an Error or a Fraud? A Case of Revenue Recognition- Group on

Author :Burcu Adiloglu

Article Citation :Burcu Adiloglu , (2016 ) " Is this an Error or a Fraud? A Case of Revenue Recognition- Group on " , International Journal of Management and Applied Science (IJMAS) , pp. 77-82, Volume-2,Issue-10, Special Issue-1

Abstract : Misstatements in the financial statements can arise from either fraud or error. The distinguishing factor between fraud and error is whether the underlying action that results in the misstatement of the financial statements is intentional or unintentional. True and fair view in auditing means that the financial statements are free from material misstatements and faithfully represent the financial performance and position of the entity. Preparation of true and fair financial statements has been expressly recognized as one of the responsibilities of the directors of companies in the corporate law of several countries. Auditors must therefore consider whether directors have fulfilled their responsibility for the preparation of true and fair financial statements when providing an audit opinion. In this study firstly the importance of true and fair presentation of financial statements and responsibilities of auditors in fraud and error cases are briefly explained and then one of the huge restatement of financial statement related to revenue recognition is discussed. Keywords- Fraud, Error, Revenue Recognition, Groupon, Case

Type : Research paper


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