Analytical procedures to identify risks of material misstatement due to fraud

A. Amzelt

doi:10.12737/12716

ANALYTICAL PROCEDURES TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD Analytical procedures to identify risks of material misstatement due to fraud

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Published in Auditor · Issue 12 · Pages 22–26 · Rubric: THEORY AND PRACTICE OF AUDIT

DOI: https://doi.org/10.12737/12716

Received: 17.12.2013 Accepted: 17.12.2013 Published: 17.12.2013 Language of publication: RUS

Authors

A. Amzelt

ABSTRACT

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

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.

GOST

Amzelt A. Analytical procedures to identify risks of material misstatement due to fraud // Auditor. 2015. no. 12. pp. 22-26. DOI: https://doi.org/10.12737/12716. (Date of access 28.10.2026).

MLA

A. Amzelt. "Analytical procedures to identify risks of material misstatement due to fraud." Auditor.12 (2015): 22-26. DOI: https://doi.org/10.12737/12716.

APA

Amzelt A. (2015). Analytical procedures to identify risks of material misstatement due to fraud. Auditor(12), 22-26. https://doi.org/10.12737/12716

Chicago

A. Amzelt. "Analytical procedures to identify risks of material misstatement due to fraud." Auditor, no. 12 (2015): 22-26. https://doi.org/10.12737/12716.

WIKI

{{cite journal | author = Amzelt A. | title = Analytical procedures to identify risks of material misstatement due to fraud | journal = Auditor | year = 2015 | issue = 12 | pages = 22-26 | doi = 10.12737/12716 }}

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ANALYTICAL PROCEDURES TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD Analytical procedures to identify risks of material misstatement due to fraud

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