IDEAS home Printed from https://ideas.repec.org/a/acc/malfin/v32y2017i108p167-187.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://dergipark.org.tr/tr/download/article-file/366454
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.33203/mfy.331610?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:acc:malfin:v:32:y:2017:i:108:p:167-187. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Süleyman Kale (email available below). General contact details of provider: https://dergipark.org.tr/en/pub/mfy .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.