Method of revealing and realization of accountancy frauds in finansial tables

Trick is defined as being corrupted in terms of its word meaning and also misusing a power metaphorically. Whenever the accounting tricks are taken up with regard to the general accounting theory; it could be defined as arranging the enterprise records, documents and accounts in order to obtain a certain interest and to cheat the others and in the manner not to reflect the actual situation exactly or destroying, altering or concealing such documents, records and accounts as well. The tricks are being make deliberately for the purpose of concealing the transactions carried out and these tricks could be revealed through the audits to be performed only. The inappropriate arrangements, make-ups, masking, tricks and irregularities and corruptions to be made in the financial transactions, documents and accounting records of the enterprises and consequently in the financial statements of the enterprises provide some benefits to the small profit-making or interest-yielded groups only and they may also give rise to the serious damages on the large-scale and significant mass of people. On account of such transactions carried out; the lenders, employees, sellers and investors are affected at the micro level and the government and the public opinion are affected at the macro level. Because of this reason, this kind of transactions, tricks, corruptions, irregularities and make-ups made influence a large mass of people and, further, they may cause some misleading, incomplete and incorrect decisions and consequences as well. In this thesis, first of all; the concept and methods of trick shall be examined and the tricky accounts which we need to focus on the financial statements shall be researched in accordance with the signs and implications of such tricks. The concept of financial statement, its presentation and audit in compliance with the reality shall be described and the concept of trick shall be detailed in the financial statements. The matters of explaining and determining the audit methods shall be mentioned for the purpose of determining the errors and tricks as specified in the financial statements and it is targeted to specify the application methods for the audit techniques determined for the purpose of revealing the accounting tricks in the financial statements in the coverage of the types of accounting tricks. By means of taking as basis four (4) periods (5 years) comparatively pertaining to the enterprises which are carrying out duties in the different sectors in our model application; it is ensured to analyze by means of applying the methods which are used in the methods of revealing the accounting tricks; The following methods have been implemented and examined; -Comparative analysis technique; -Analyze technique relating to the Vertical (Percent) method -Ratios Analysis technique The data which are obtained as a result of the analysis techniques applied have been evaluated and then tried to be interpreted by means of comparing them by sector, company and years. Keywords; Financial Statement, Trick, Accounting Tricks, Red flag, Financial Statement Analysis Techniques, Financial Statement Tricks.