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The role of the auditor in detecting fraud indicators through the Management Discussion and Analysis Report (A comparative study) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 107, 2018, Pages 250-270 | ||
| Authors | ||
| O.hassan Karim Salloum; Kazem Thamer Abdul Redha | ||
| Abstract | ||
| In recent decades, significant changes and shifts have been seen in all areas of economic, social, political and technological developments that have been affected by various aspects of accounting and auditing . A new services were emerge and appear to keep up the growing demand for services offered by accounting firms, So, for that reason , we have to recognize the necessity of those services. In general, the researcher highlighted his attention to this subject in order to identified the ratification services and it's types that provided by the auditors, while services like testing , examination, management discussion and analysis(MD&A) were in particular. As well as directing management interest to (MD&A) and configured it properly in accordance with the requirements of financial statement to help investors, lender, creditors and other users to make proper decisions and also to show the role of auditor in detecting fraud and cheating cases by scanning management reports. In order to achieve that in a theoretical side , the researcher depends on a descriptive analytical method for the research and the literature concept which ewer related to the subject of study. In practical side , it was relying on deductive and analytical approach to identify fraudulent indicators , by studying legislation , international standards and norms , local accounting rules that associated with the preparation, discussion and analysis the management report of the Iraqi company for production & marketing meat and field corps, and also for the National Company of Chemical Industries & plastic. Beside evaluation them as a requirement of the above- mention report , it determine the most important conclusion which the researcher found out some of fraud in these reports , then it tested by using analytical procedures, financial ratios and Miller Model to discover earning management. The study reached a set of conclusions , including: 1. Examination, Review management discussion and analysis services considered one of the most important means which enable the auditor who was giving and formulating honest opinion and special fairness for the financial statement of the company in order to focus it's attention on important risks that could contain discussion and analysis management report, and give it special importance when started planning , implementing control and auditing . 2. There were unreal disclosures and shaded users in both management report at each company (study sample) due to poor management interest of two companies preparation, discussion and analysis their report, and uses the previous period report as a basis for preparing the current period report without being updated with the latest changes that accrued in the current period. 3. Weakness commitments of two companies ( study sample) in contents that must be included in management report which was mandatory by Federal Audit Court, as well inadequacy of these contents . | ||
| Keywords | ||
| Department of Economics | ||
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