Motives of falsification of financial statements and methods for its identification during the audit

UDC 657.1

Authors

Savin A.A., Tsoroev U. B.

Abstract

The article explores the nature and motives of falsification of financial statements, their types and methods for its identification during the audit. The methodological basis was made by the methods of theoretical analysis and synthesis, observation, detailing, classification. It is concluded that the determination of the motives for falsifying financial statements is the basis for applying the relevant audit procedures. The main methods for identifying falsification of financial statements during an audit are methods for quantitative and qualitative risk assessment, testing, etc.

Keywords

financial statements, falsification, motive, method, audit.