ANALYTICAL PROCEDURES TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD
Journal: AUDITOR
№ 12
, 2013
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
Type:
Article
Pages:
from 22
to 26
Status:
Published
Received:
17.12.2013
Accepted:
17.12.2013
Published:
17.12.2013
Language:
Russian
Keywords:
analytical procedures, risk of material misstatement, misleading practices, signs of manipulation, non-financial indicators
Abstract (English):
The article discusses the analytical methods to detect distortions of financial statements in the first place, in terms of revenues and profits resulting from fraud entity.
The article discusses the analytical methods to detect distortions of financial statements in the first place, in terms of revenues and profits resulting from fraud entity.
Keywords:
analytical procedures, risk of material misstatement, misleading practices, signs of manipulation, non-financial indicators
analytical procedures, risk of material misstatement, misleading practices, signs of manipulation, non-financial indicators
1. FSAD 5/2010 «Obyazannosti auditora po rassmotreniyu nedobrosovestnykh deystviy v khode audita». Utverzhden prikazom Minfina Rossii ot 17.08.10 № 90n.
2. Messod D. Beneish. The Detection of Earnings Manipulation, 55 FIN. ANALYSTS J. NO. 5 (Sept./ Oct. 1999).
3. Maria L. Roxas. Financial Statement Fraud Detection Using Ratio and Digital Analysis. Journal of Leadership, Accountability and Ethics vol. 8(4) 2011.
4. Joseph F. Brazel, Keith L. Jones, Mark F. Zimbelman. Using non Financial Measures to assess fraud risk. Journal of Accounting Research, vol. 47 No. 5, December 2009.
