title: ÐÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´Ð»Ñ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð½ÐµÐ´Ð¾Ð±ÑÐ¾ÑÐ¾Ð²ÐµÑÑÐ½ÑÑ Ð´ÐµÐ¹ÑÑÐ²Ð¸Ð¹ ÑÐ¾ ÑÑÐ¾ÑÐ¾Ð½Ñ Ð°ÑÐ´Ð¸ÑÑÐµÐ¼Ð¾Ð³Ð¾ Ð»Ð¸ÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Applying of financial analysis methods to identify fraud by the audited entity
Creators: name: ÐÐ¾Ð·Ð»Ð¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð°ÑÐ´Ð¸Ñ
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Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸
audit
financial analysis
falsification of financial reports
fraud
financial indicators
analytical procedures
internal control
internal audit
non-financial indicators

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description: This work is devoted to the development of analytical procedures to identify fraudulent actions of the audited entity based on the use of non-financial indicators. This goal was achieved thanks to: the study of the theoretical aspects of the application of methods of financial analysis in audit; consideration of the features of the use of non-financial indicators to identify fraudulent activities with financial reporting; assessing the presence of material misstatements in the financial statements by applying analytical procedures that include financial and non-financial indicators. The work was based on an organization providing services for the leasing of real estate, LLC INVITEK MANAGEMENT. During the study, a brief description of the enterprise was given, financial reports of the enterprise were analyzed. In addition, the main financial indicators of the organization were considered. In the process of writing the work, recommendations were developed for organizing an internal audit department at the enterprise. Recommendations were also proposed for the implementation of a new methodology for identifying fraud using non-financial indicators of the company's performance.