Anda ülevaade raamatupidamispettustest. Kirjeldada kohtuliku raamatupidamise iseärasusi. Tutvustada raamatupidaja kutse-eetikat.

To give an overview of frauds and forensic accounting and professional ethics necessary for accountants.

1. On omandanud teadmised raamatupidamispettuste olemusest, nende avastamisest ja mõjust finantsaruannetele;
2. Oskab analüüsida majandusarvestuse ja rahanduse eri valdkondade situatsioone kutse-eetikast lähtudes;
3. Teab kutse-eetika rakendusi.

1. Has received knowledge about frauds, frauds examination methodology and the influence of frauds to the financial statements;
2. Student is able to analyse different situations from the ethical point of view;
3. Knows how to use the code of professional ethics in different areas of accounting.

Pettuste olemus. Pettuste, riisumiste ja varguste avastamismeetodid ja -võtted. Ostjate arvete esitamise skeemid, rahaoperatsioonid, pettused palkade arvestamisel, korruptsioon jms. Raamatupidamispettuste mõju finantsaruannetele. Raamatupidamisdokumendid kui kohtulik tõendusmaterjal.
Kutse-eetika majandusarvestuse ja rahanduse eri valdkondades. Kutse-eetika versus juriidiline lähenemine. IFAC-i kutse-eetika koodeks.

Frauds. Fraud examination methodology. The most prevalent fraud schemes. Skimming, billing schemes, payroll schemes, expense reimbursement schemes, non-cash assets, corruption. Fraudulent financial statements schemes. Accounting documents as juridical evidence.
Professional ethics for accountants in different areas including financial accounting, management accounting, auditing, internal auditing and other. Legal liability issues and professional ethics. Code of Ethics for Professional Accountants (by IFAC).

Kirjalik eksam

Written exam

Kodutöö

Homework

Albrecht & Zimbelman. Forensic Accounting (2012).
Duska and Duska "Accounting Ethics" Blackwell Publishers 2003; Jeffrey "Research on Professional Responsibility and Ethics in Accounting" Emerald 2009

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