fraud is understood as any crime which is made for the purpose of obtaining benefit and is based on deception. As many cases of fraud represent financial crimes, their investigation means audit use to some extent. During auditor check every possible mistakes and fraud which involve distortions in the accounting reporting of the enterprise can be revealed. In article different types of the possible facts the frauds opened at verification of transactions on sale of the goods are considered.Ключевые слова: экономическая безопасность, аудит, стандарт, мошенничест-во.Keywords: economic security, auditing standards, fraud.Недостоверная информация о финансовом положении и результатах деятельно-сти организации в бухгалтерской отчетности может повлечь принятие ее пользователя-ми необоснованных решений, и как следствие, обернуться самыми серьезными эконо-мическими потерями и рисками информационной и экономической безопасности госу-дарства.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.