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Focusing on the challenges auditors encounter, this seminar paper examines the frequent issue of financial report falsification. It highlights how intentional alterations in financial data can lead to the overvaluation of assets, sales, and profits, while undervaluing expenses and damages. Such manipulations distort the true financial picture of an organization, posing significant risks to transparency and accountability in business practices. The study underscores the importance of addressing these ethical concerns in auditing.
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Unethical Behavior of Auditors, Fotini Mastroianni
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- Année de publication
- 2017
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