Аудит фальсификации финансовой отчетности: специфические аспекты
Abstract Subject The article addresses the audit of falsification of financial statements. Objectives The purpose of the study is to examine the nature of the audit of financial statements falsification, define the auditees, tasks, and identify specifics at the planning stage. Methods The study employs general scientific methods, like analysis, synthesis, induction, deduction, and comparison. We also use special methods of investigation, i.e. the morphological analysis, testing, scoring, and mathematical methods. Results Based on the findings, we formulate the definition of the audit of financial statements falsification, systematize its goals and objectives. The paper presents our own approach to assessment of risks of material misstatement and the level of materiality. The findings may be useful for audit organizations and economic entities that focus on enhancing the quality of financial information by means of timely detection and prevention of fraud. Conclusions The audit of financial statements falsification is a type of audit of fraudulent operations. It aims to identify and prevent various types of falsification of accounts. During the planning stage of the audit of financial statements falsification, the main aspect of work is the assessment of risks of material misstatement arising from falsification. It depends on both the specifics of operations of the auditee and the external environment. The materiality assessment procedure in the audit of financial statements falsification should be performed under standard methods presented in special literature and in practice.