Financial reports represent the most efficient way to periodically present information on the company's operations to interested parties. The greatest responsibility for the quality of financial statements lies with the company's management and the persons in charge of compiling them. Presenting business results better than they are, the so-called make-up, by owners and managers, has led to many frauds and manipulations in the business of the company which found their expression in false financial reports. The loss of user confidence in the information presented in the financial statements has unforeseeable consequences for financial markets and the economy as a whole. A large number of examples of fraud and manipulation in financial statements indicate the importance of recognizing them and distinguishing them from technical and unintentional errors. In this paper, we strive to present the motives and goals of fraud and manipulation in financial statements, responsibility for the occurrence and shortcomings that led to embezzlement and abuse, and identify opportunities for their prevention and relativization.
Financial The analysis of the bank's financial statements is focused on the assessment of its financial condition and the achieved result, development and further perspective. In addition to the data contained in the financial statements, the analysis also uses data from accounting records and other sources. The very essence of financial analysis is the calculation of relative indicators and their comparison with each other. Banking management, current and potential owners of the bank, investors, depositors, the public and others interested in the bank's performance are sympathetic to the practice of analytical testing of the bank's operations. The results are a guide for formulating business policy and making adequate business decisions for all stakeholders. In this paper, we try to point out the specificity and importance of financial statements in banks, financial analysis as a method of examining business results and determining the performance of banks and the impact of analysis results on business decisions of bank managers.
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