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The Importance of Fraud Auditing in Companies

Author

Listed:
  • Saime Doğan

    (Kirklareli University)

  • Dilek Kayakıran

    (Nişantaşı University)

Abstract

Frauds and corruptions that experienced in recent years, ca¬use a threat for the existence and future of the businesses. For this reason, to discover and prevent the fraud has become a necessity for the businesses. Thus, the fraud auditing started to take place in the auditing literature. The fraud auditing is a planned activity to provide a reasonable assurance whether the financial statements contain fraud or error. In this study, firstly, fraud and related con¬cepts are explained and then, fraud auditing which is an impor¬tant concept for preventing fraud is explained.

Suggested Citation

  • Saime Doğan & Dilek Kayakıran, 2017. "The Importance of Fraud Auditing in Companies," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 32(108), pages 167-187, October.
    • Handle: RePEc:acc:malfin:v:32:y:2017:i:108:p:167-187
    DOI: https://doi.org/10.33203/mfy.331610
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    References listed on IDEAS

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    1. repec:eme:maj000:02686900010319357 is not listed on IDEAS
    2. James R. Coakley & Carol E. Brown, 2000. "Artificial neural networks in accounting and finance: modeling issues," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 9(2), pages 119-144, June.
    3. Janet L. Colbert, 2000. "International and US standards: error and fraud," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 15(3), pages 97-107, April.
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