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THE ISSUE OF DETECTING AND PREVENTING FRAUD IN FINANCIAL REPORTING
Journal: Science Journal "NovaInfo" (Vol.2, No. 43)Publication Date: 2016-04-16
Authors : Kasyuk Elena Anatolevna;
Page : 234-238
Keywords : EXTERNAL AND INTERNAL AUDIT; FRAUD IN FINANCIAL STATEMENTS; AUDITING ACTIVITIES; THE TYPES OF DISTORTION OF FINANCIAL REPORTING; AUDIT; MEASURES OF FRAUD PREVENTION;
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Abstract
The purpose of this article is to define methods for the detection and prevention of fraud in financial statements. On the basis of studying of normative legal acts of the Russian Federation, generalization of scientific works on an investigated problem, the analysis of the Russian and foreign practices in the field of detecting and preventing fraud in financial reporting has been identified the existing types of fraud with the financial statements, as well as the ways of their detection and prevention.
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Last modified: 2016-08-21 20:10:50