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بررسی اثرات استانداردهای حسابرسی درکشف و مقابله با تقلبات و فساد در صورتهای مالی
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Abstract: (614 Views) |
| The quantitative growth and increasing from day to day complexity of economic activities in recent decades has led to financial information influence in the evaluation of individuals and economic units. So that the existence of reliable financial information is necessary for the survival of today's society. But according to the growth of enterprises and organizations and governmental and non-governmental institutions and the growth of technology, has caused the temptation to cheat some people inside and outside these institutions and organizations. such that By manipulating the financial statements in various ways, they commit corruption for their own benefit. due to the importance of the issue in dealing with these financial corruptions, it is necessary to think of measures. In this regard, it is necessary for auditors to minimize fraud and financial corruption in accordance with the established auditing standards. In this article, we study the auditing standards and how can, with due attention to these auditing standards, financial corruption due to fraud and distortion of financial statements can be detected and identified and this economic problem can be addressed. |
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| Keywords: auditors, auditing standards, cheat, financial corruptions, auditing, financial statements |
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Full-Text [PDF 174 kb]
(108 Downloads)
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Type of Study: Research |
Subject:
General
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