REVEALING FACTS OF FALSIFICATION REPORTS OF RUSSIAN BANKS
The purpose of the work was to review some parties to identify the facts of falsification of Russian banks and to determine the relationship between the level of the Bank, its position and the types of audit reports, as well as companies that issued these reports to banks. The authors sought to consider this topic, starting with finding the most accurate definition of the fact of falsification of reports, then moving to specific banks and comparing the available data with the definition. The result was statistical data on the quality of the audit in Russian banks and the frequency of falsification of their reporting.