Fraud Audit of the Financial Statements

This work is devoted to the audit of falsification of financial statements in accordance with international auditing standards, as well as the assessment of risks of falsification of financial information using financial, econometric analysis and the application of audit procedures using the example of the material components of the reporting of PAO "GTL" The presented work consists of three chapters devoted to legal regulation and the essence of audit of falsification, the development of information and methodological support for the audit of falsification of financial statements, as well as assessment of the risk of falsification of financial statements and the level of efficiency of the internal control system of PAO "GTL". In the first chapter of the work, it is planned to use the linguistic method (analysis of the current formulations of "corporate fraud", "falsification of financial statements" and the formulation of the author's definition); by the method of comparative analysis (identification of differences in the definitions of the concept of "corporate fraud", identification of similarities between the classical audit and audit of falsification, etc.), by the method of morphological analysis to formulate the goals and objectives of the audit of falsification of financial information; by the method of econometric analysis to build the author's model for assessing the risk of falsification of financial information. In the second chapter, it is also planned to use the method of comparative analysis of comparing existing methods for assessing risk, materiality. In the third chapter, it is planned to use economic analysis (analysis of the financial (accounting) statements of the PAO "GTL" company for 2019 and its financial indicators to assess the risk of falsification of financial information within the company) and a modeling method for disputable situations and potential risks that may be demonstrated in the audit of falsifications, as well as proposals for measures to improve the internal control system of PAO "GTL".