Identification of falsification of statements of Russian banks

UDC 657.1

Authors

Glazkova G.V., Znaenko D.A.

Abstract

The aim of the work was to consider some aspects of revealing the facts of falsification of Russian banks and determine the relationship between the level of the bank, its position and types of audit reports, as well as the companies that issued these reports to banks. The authors sought to consider this topic, starting with finding the most accurate determination of the fact of falsification of reports, then moving on to specific banks and comparing the available data with the compiled definition. The result was statistics on the quality of the audit in Russian banks and the frequency of falsification of their accounts.

Keywords

bank, audit report, falsification.