ACCOUNTING AND AUDIT

MAMYSHEV Andrii ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0003-3143-5675

Risk-oriented audit approach to identify financial frauds and crimes of money-laundering

Risk-oriented audit approach to identify frauds and crimes of money-laundering which lies in application of analysis and evaluation of risks of frauds on assumption of three principal conditions of its origin and on the basis of contemporary typologies of risk factors for fraudulent financial statement and misappropriation of assets is substantiated.

Keywords:financial fraud, money laundering, audit, the subject of initial financial monitoring, fraudulent financial statements.

JEL: М41, М42.

MAMYSHEV A. . Risk-oriented audit approach to identify financial frauds and crimes of money-laundering / A. . MAMYSHEV // Фінанси України. - 2013. - № 4. - C. 80-88.