title: Ð¤Ð°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸: Ð¾Ð±Ð½Ð°ÑÑÐ¶ÐµÐ½Ð¸Ðµ Ð¸ Ð¿ÑÐµÐ´Ð¾ÑÐ²ÑÐ°ÑÐµÐ½Ð¸Ðµ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð°Ñ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: Falsification of financial statements: detection and prevention during audit
Creators: name: ÐÐµÑÑÑÑÐºÐ¾Ð²Ð°, ÐÑÐµÐ½Ð¸Ñ
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: 2024
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ
ÑÐ¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ðµ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ðµ
Ð°Ð½Ð°Ð»Ð¸Ð· Ð´Ð°Ð½Ð½ÑÑ
Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ°
financial statements
falsification
intentional misrepresentation
data analysis
methodology

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description: The aim of the work is to improve the ways to identify distortions in the financial reporting documents of companies, by means of developing the authors methodology. The following tasks were solved: 1. Consider the concept and economic nature of falsification of financial statements. 2. Identify the key risk factors for the appearance of distortions in the financial statements. 3. Identify common falsification schemes in reporting. 4. Consider the nature and procedure for determining audit risk. 5. Identify the main audit procedures aimed at identifying the risk of material misstatement of the financial statements. 6. To analyze the reporting of the falsifying company and the most applicable methods for detecting and preventing fraud. 7. Based on the theoretical basis obtained and the analysis carried out, create a methodology for comprehensive testing of problematic areas of financial reporting based on existing methods. 8. Apply the obtained methodology and prove its efficiency in order to introduce it into the Russian audit tools. The relevance of the chosen topic, the list of issues analyzed in it and the structure of the study are due to the presence of methodological problems related to the correct assessment of the reliability of financial statements. The sources of information were the works of domestic and foreign academic economists working in the field of financial and managerial accounting, analysis, and auditing. The authors methodology for detecting fraud in financial statements (CTFS) has been developed, the results of which can be applied by audit, banking, and investment companies of the Russian Federation, considering the industry characteristics of the companies being tested.