Özet:

In recent years, fraud and corruption are a threat to the existence and future of. Therefore, the prevention and disclosure of fraud is of importance for the business. The concept of fraud audit, which is quite expensive in business terms, has begun to appear in the audit literature. Fraud audit is a planned activity carried out in order to provide a reasonable guarantee to understand whether the financial statements contain fraud, errors or errors. In this study, the concept of fraud control, which enables the detection of fraud, first and foremost, after the theoretical explanation of the concepts related to fraud and fraud.

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