Tiriamosios apskaitos sampratos identifikacinis tyrimas
| Author(s) | |
|---|---|
Jakunskienė, Eglė | |
| Date Issued |
|---|
2019 |
Nors tiriamoji apskaita dažnai yra prilyginama kūrybinei apskaitai, ji pasaulyje egzistuoja pakankamai seniai. Didėjant verslo aplinkos poveikiui verslo subjektų atžvilgiu, šios apskaitos šakos populiarumas sparčiai auga, todėl ir mokslinių tyrimų šioje srityje yra atlikta ganėtinai daug, deja, Lietuvoje kol kas ši tema praktiškai yra nenagrinėta. Tačiau tenka pažymėti, kad atlikti tyrimai tiriamosios apskaitos sampratą pateikia tik nagrinėjamame kontekste, todėl yra ganėtinai sunku pasakyti kas vis dėlto yra tiriamoji apskaita ir kokie jos būdai gali būti taikytini praktikoje. Taigi atlikta ne tik išsami tiriamosios apskaitos sampratos, bet ir sąsajos su auditu analizė mokslinės literatūros pagrindu parodė, kad tiriamąją apskaitą tik labai nedidele apimtimi gali atspindėti atliekamas auditas.
Even though forensic accounting is often compared to creative accounting, its existence in the world dates far back. With an increasing impact of the business environment on business subjects, the popularity of this accounting branch is also rapidly increasing. As a result, there are plenty of scientific research performed in this field; unfortunately, this topic in Lithuania is practically unresearched. Nevertheless, the conducted researches present the concept of forensic accounting only in the context being analyzed; therefore, it is difficult to say what exactly forensic accounting is and what methods can be applied in practice. For this reason, the performed thorough analysis of both forensic accounting conception and its relation to audit, based on scientific literature, proved that audit can reflect forensic accounting only to a small extent. The performed scientific research proved that the essence of forensic accounting is not only the ability to research fraud and financial deceits, as most of the scientists assume, but also an analysis of available combat measures against fraud and creation of new preventive measures. Although forensic accounting in its nature has quite a few similarities with financial audit, these fields should not be confused, as they differ in scope, research periodicity, provided statements and regulation. The performed analysis of scientific literature enables stating that the purpose of both forensic accounting and financial audit is to identify the existence of financial statements that would reflect reality. The study showed that numerous differences exist between forensic accounting and financial audit. First, forensic accounting is understood as a certain tool for fraud identification, whereas financial audit is intended for the evaluation financial statements’ accuracy in depicting the financial state of the company being audited. Second, during financial auditing, selection of financial elements to be analyzed and assessed is being applied, whereas all of the financial elements without exceptions are being checked and documented with the aid of calculation analysis during the forensic accounting. Third, the result of forensic accounting is most applied in legal processes as evidence of juridical power, while the use of financial audit conclusions is limited to remarks and recommendations. Fourth, contrary to financial audit, procedures and methods of forensic accounting are not regulated. Fifth, several periods can be revised during forensic accounting, whereas, only one reporting cycle is being analyzed and assessed during financial auditing.