Marketing Issue 12 (2025)

THEORETICAL BASIS OF DETERMINATION OF FRAUD CASES THROUGH AUDIT INSPECTIONS

Boltayev Abror Sayitmuradovich

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Abstract

This article outlines the theoretical foundations for identifying fraud cases through audits. In particular, the concept of fraud, fraud cases, and the risk factors that cause them, as well as the analytical procedures used in identifying fraud cases relat ed to current assets, were classified, and conclusions were formulated.

fraudauditauditoraudit proceduresanalytical proceduresassetcurrent assetsмошенничествоаудитаудитор

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Cite

APA 7 
Boltayev Abror Sayitmuradovich (2025). THEORETICAL BASIS OF DETERMINATION OF FRAUD CASES THROUGH AUDIT INSPECTIONS. Marketing, (12).
GOST R 7.0.5 
Boltayev Abror Sayitmuradovich THEORETICAL BASIS OF DETERMINATION OF FRAUD CASES THROUGH AUDIT INSPECTIONS // Marketing. 2025. № 12.
BibTeX 
@article{sayitmuradovich2025,
  author  = {Boltayev Abror Sayitmuradovich},
  title   = {THEORETICAL BASIS OF DETERMINATION OF FRAUD CASES THROUGH AUDIT INSPECTIONS},
  journal = {Marketing},
  year    = {2025},
  number  = {12}
}
RIS 
TY  - JOUR
AU  - Boltayev Abror Sayitmuradovich
TI  - THEORETICAL BASIS OF DETERMINATION OF FRAUD CASES THROUGH AUDIT INSPECTIONS
JO  - Marketing
PY  - 2025
IS  - 12
ER  -