ФОРЕНЗИЧКА РЕВИЗИЈА НАСУПРОТ ТРАДИЦИОНАЛНОЈ ЕКСТЕРНОЈ РЕВИЗИЈИ

The profession of forensic auditors has begun to expand in recent years, alongside the profession of external auditors. This paper explains the concept of forensic audit, based on the comparison of definitions by different authors. The definition of forensic audit is related to fraud, fraud prevention and investigation of fraud. Forensic versus traditional auditing are compared and contrasted. It describes the goals, objectives and purpose of the forensic audit. Finally, this paper analyzed several different models of implementing forensic audit for public interest entities, and the perspectives of implementing forensic audit in our audit practice