IDENTIFICATION OF THE FACTS AND THE EVIDENCE OBTAINED UNSCRUPULOUS ENTITY
Journal: AUDITOR
Volume 1 № 1
, 2015
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
Article
Pages:
from 32
to 39
Status:
Published
Received:
18.08.2015
Accepted:
18.08.2015
Published:
18.08.2015
Language:
Russian
Keywords:
audit, fraud, auditors’ responsibilities, risks of material misstatement, identification of fraud, obtaining evidence of intentional
Abstract (English):
The article describes the steps of the auditor in relation to the identification of unfair entity and obtain appropriate evidence of premeditation. Proposed in the article recommendations include an assessment of the risks of material misstatement due to fraud, identity revealed distortion as possible, deliberate, premeditated taking of evidence identified misstatements
The article describes the steps of the auditor in relation to the identification of unfair entity and obtain appropriate evidence of premeditation. Proposed in the article recommendations include an assessment of the risks of material misstatement due to fraud, identity revealed distortion as possible, deliberate, premeditated taking of evidence identified misstatements
Keywords:
audit, fraud, auditors’ responsibilities, risks of material misstatement, identification of fraud, obtaining evidence of intentional
audit, fraud, auditors’ responsibilities, risks of material misstatement, identification of fraud, obtaining evidence of intentional
1. Kochinev Yu.Yu. Otsenka riska sushchestvennogo iskazheniya vsledstvie oshibok ili nedobrosovestnykh deystviy / Yu. Kochinev, O. Vinogradova. Auditor. - 2013. - № 3. - S. 45-48.
2. Kochinev Yu.Yu. Identifikatsiya neprednamerennosti iskazheniy, vyyavlennykh v bukhgalterskoy otchetnosti / Yu. Kochinev, O. Vinogradova. Nauchno-prakticheskaya konferentsiya «Nauchnoe obespechenie innovatsionnogo razvitiya APK». - 23-25 yanvarya 2014 goda. Sbornik nauchnykh trudov. Ch. 2. - S. 89-92.
