Posts Tagged ‘Evgeniya Sukhova’
The Role of Non-financial Information in Detecting Financial Statement Fraud
By Evgeniya Sukhova—- INTRODUCTION In order to detect material misstatements in the financial statements of a company, auditors perform numerous analytical procedures, including analysis of relationships between financial and nonfinancial information. Inconsistency between financial and nonfinancial information can be a symptom of financial statements fraud. This type of fraud is most often carried out by…
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