Forensic accounting vs fraud examination:Tekavčič, Metka (Avtor) Damijan, Sandra (Avtor) accountingauditingfraudfraud examinationforensic accountingfraudfraud investigationFraud has existed throughout history. Yet, it is estimated that today's occurrence has a huge impact on global revenues, highlighting the importance of fraud examination and forensic accounting. Although the roles of the two disciplines appear to be similar (e.g. litigation support), they differ significantly in their objectives, with the goal of fraud auditing being to determine whether fraud has occurred and, if so, who is responsible. Forensic accounting has the additional objective of assessing the financial consequences and determining whether the allegations have a factual basis by analyzing the financial evidence. Consequently, experts in both fields require unique skills and different formal and non-formal training and experience. The purpose of the paper is to examine both disciplines, assess their importance, describe their roles, and conclude with a comparison that highlights the differences in key aspects such as time, objective, methodology, presumption, and relationship. The paper states that all fraud investigations are forensic accounting investigations, but not all forensic accounting investigations are fraud investigations.20212022-03-23 13:51:58Članek v reviji135648UDK: 657ISSN pri članku: 2744-1687DOI: 10.2478/jfap-2021-0007COBISS_ID: 98739459sl