MUHASEBEDE HİLE KAVRAMI VE HİLE DENETİMİ
THE CONCEPT OF FRAUD IN ACCOUNTING AND FRAUD CONTROL

Summary/Abstract: The fraud and corruption experienced in recent years pose a threat to the existence and future of businesses. Therefore, the prevention and detection of fraud is important for businesses. The concept of fraud control, which is very costly for businesses, has started to take place in the audit literature. A fraud audit is a planned activity performed to provide reasonable assurance as to whether the financial statements are free from fraud, error or misstatement. In this study, firstly, the concepts of cheating and cheating are explained theoretically, and then the concept of cheating control, which provides cheating detection, is explained.

• Details
• Contents