CFEBT Risk Triangle as a Tool for Detecting and Evaluating Risks of Accounting Records: A Case Study
The objective of the present contribution is to evaluate the risk of accounting errors and frauds in small companies predominantly operating in agriculture. It is based on an analysis of the CFEBT risk triangle for financial statements reported for the years 2012–2016. The CFEBT risk triangle is app...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2018-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/66/3/0747/ |