Authors : Mojtaba Mahmoodi and Mojtaba Ebrahimi
Abstract: Organizations do a range of financial crimes due to easy access to most parts of the world. Today, money laundering, financial crimes is one of these organizations is considered. Money laundering is an illegal activity in which income and gains arising from acts contrary to the global economy and finds legitimacy. The major responsibilities of the auditor’s uncovered money laundering operations in the country are responsible. The one of the things the auditors during the audit process may be facing and will result in money laundering operations, procurement of goods, services and stock prices higher than the market price and sell it at prices after the price. Results from 44 independen auditor comments, using random sampling and one-sided t-student test shows tracking purchases of goods, services and stock prices higher than the market price and sell it at prices lower than the market price of the company will lead the auditor to detect money laundering.
Mojtaba Mahmoodi and Mojtaba Ebrahimi, 2014. Auditing of Financial Statements and Money Laundering in Ambush of Auditors. Research Journal of Biological Sciences, 9: 115-121.