Home  Journals  International Accounting  40(238) - 2012 October

Audit of fraud: concept and essence

Available online: 29 October 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In foreign practice to protection of owners and the state from the organized fraud even more often apply procedures and methods of audit of fraud; however this new direction of auditor activity is in Russia at the formation stage. Insufficient development of theoretical researches in the field, lack of the regulatory base regulating concept, the technology of carrying out, an order of formation of fraud audit makes the development of information and methodological providing the fraud audit the actual task. In the article it is considered and analysed in modern Russian and foreign literature of treatment of presented concept "fraud audit", its definition is formulated. The objects, the purpose and problems of fraud audit are presented.

Keywords: fraud audit, corporate fraud, misappropriation of assets, corruption, manipulation of financial statements, tax crimes, objects of fraud audit, purpose and objectives of the fraud audit

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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