Marketing 12-нөмір (2025)
THEORETICAL BASIS OF DETERMINATION OF FRAUD CASES THROUGH AUDIT INSPECTIONS
Boltayev Abror Sayitmuradovich
Аңдатпа
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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