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Audit of fraud: concept and essence

Vol. 15, Iss. 40, OCTOBER 2012

Available online: 29 October 2012

Subject Heading: AUDIT ACTIVITY

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Shtefan M.A. PhD in Economics, Head of department "Accounting, Analysis and Audit", dean of the faculty of Economic, the National Research University - the Higher School of Economics, Nizhny Novgorod
shtefanmaria@yandex.ru

Bykova D.A. Master's Degree Program "Finance", specialization "Audit and consulting", the National Research University - the Higher School of Economics, Nizhny Novgorod
serface@bk.ru

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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