The Importance of Fraud Auditing in Companies

Saime Doğan and Dilek Kayakıran
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Saime Doğan: Kirklareli University
Dilek Kayakıran: Nişantaşı University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2017, vol. 32, issue 108, 167-187

Abstract: Frauds and corruptions that experienced in recent years, ca¬use a threat for the existence and future of the businesses. For this reason, to discover and prevent the fraud has become a necessity for the businesses. Thus, the fraud auditing started to take place in the auditing literature. The fraud auditing is a planned activity to provide a reasonable assurance whether the financial statements contain fraud or error. In this study, firstly, fraud and related con¬cepts are explained and then, fraud auditing which is an impor¬tant concept for preventing fraud is explained.

Keywords: Error; Fraud; Fraud Triangle; Fraud Auditing (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:32:y:2017:i:108:p:167-187

DOI: 10.33203/mfy.331610

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