Issues of Identifying Cases of Fraud Associated With Current Assets in Auditing

Authors

  • Khajimuratov N. SH

Abstract

This article discusses the study of cases of fraud related to current assets in the audit of financial statements. As a result of the research, the types of fraud related to current assets in the audit of financial statements are divided into groups. The article also contains suggestions on how to eliminate fraud.

References

Cicilia Ionescu, Cornel Ionescu. Frauds and Errors in the Audit of Financial Statements. //Procedia of Economics and Business Administration ISSN: 2392-8166, ISSN-L: 2392-8166. September 2016.

Dusmuratov R.D. Auditning xalqaro standartlari. O`quv q`ollanma. –T.: TDAU, 2019. -130 b.

Jacqueline S. Hammersley. A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks. // Auditing: A Journal of Practice & Theory American Accounting Association, Vol. 30, No. 4. November 2011 pp. 101–128.

International federation of Accountants [Электронный ресурс] / URl: https://www.ifac.org/auditing-assurance/clarity-center/ clarified-standards

Karimov A.A., Muqumov Z.A., Khodjayeva M.H., Avlokulov A.Z. Xalqaro audit. Darslik. –T.: “IQTISOD-MOLIYA”, 2020. -424 b.

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Published

2020-10-30

How to Cite

N. SH, K. . (2020). Issues of Identifying Cases of Fraud Associated With Current Assets in Auditing . Academic Journal of Digital Economics and Stability, 10, 98–103. Retrieved from http://economics.academicjournal.io/index.php/economics/article/view/418