Rola audytu w wykrywaniu przestępstw gospodarczych

The article is the analysis and presentation of the rising tide of fraud in economic entities and the role of an expert in their detection. In the first part was presented a definition of fraud, economic crimes in accordance with the most important professional institutions. In the second part of the article were presented research results in the form of a conversation (interview) on increasing the scale of crimes committed by employees of the operator. But in the last part discusses the most common techniques used by actors in the falsification of financial statements and detected by the auditor.