Financial statements for the purpose of investigation of causes and results of cheating-manipulation, detection and an application

In today's world, enterprises can understand the importance of the processes related to the creation and evaluation of financial statements in terms of the continuity of the enterprise. For this reason, financial reporting is very important in order to evaluate the financial statements in the processes related to the creation of data. However, as of today, the financial statements concern investors, suppliers, customers, financial institutions and the state as well as the owners or shareholders of the company. The accuracy of the financial statements of many groups is of great importance for all parties involved in the future of the enterprise to make the right decisions. From this point of view, it is always possible that the business owner and his partners have the status of the enterprise and that there is always the possibility of resorting to cheating and manipulation with the effort to show good and low tax payments. However, in order not to be misled by cheating and manipulation of all groups, it is imperative that they apply to a number of methods and take some measures to protect themselves. Here, the practices that can be done in order to prevent cheating and manipulation and the measures that can be taken in order to determine them are explained with regard to cause and effect relationship. In the application, the process which starts with the accounting records has been evaluated and examined in terms of financial statements and ratio analysis.