publication . Article . 2016

Risk Oriented Audit Methodology’s Improvement, based on the Fraud Theory

Sergei V. Arzhenovskii; Andrei V. Bakhteev; Anastasiya V. Nalivaichenko;
Open Access English
  • Published: 01 Dec 2016 Journal: Voprosy Regulirovaniâ Èkonomiki (issn: 2078-5429, eissn: 2412-6047, Copyright policy)
  • Publisher: Humanities Perspectives
Abstract
Modern economic development is accompanied by the increasing complexity of the relationship structure, intercompany transactions, the requirements for information disclosure on the entity’s activities. It leads to the opportunities growth of fraudulent representation public companies reporting. The external audit is considered as an institution that resists to negative processes. The issues of improving the tools that assessing the risk of material misstatement of the financial statements due to fraud from the standpoint the fraud theory have been examined here. Determining potential areas in which methodology for risk assessment of material misstatement of the ...
Subjects
ACM Computing Classification System: ComputingMilieux_LEGALASPECTSOFCOMPUTING
free text keywords: fraud, auditing, reliability, financial statements, Economics as a science, HB71-74
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