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Economic Analysis: Theory and Practice
 

Accounting (financial) reporting: problem of identification of distortion of information

Vol. 11, Iss. 46, DECEMBER 2012

Available online: 15 December 2012

Subject Heading: Financial analysis

JEL Classification: 

Polisyuk G.B. Doctor of Economics, Professor of department "Accounting and Audit", the Russian Economic University named after G.V. Plekhanov
tel. 8 910 446 53 18

Korchagina L.M. Senior Lecturer of department "Accounting and Audit", the Russian Economic University named after G. V. Plekhanov
lmk-puzzle@inbox.ru

In the present work the most widespread receptions of veiling of data of the accounting (financial) reporting are considered, the characteristic of signs of possible fraud in the reporting is given; ways of identification of distortions are defined. It is concluded that it is enhanced the responsibility internal and external auditors at the heart of which the understanding of the contents and consequences of economic operations and their influence on a financial condition in the conditions of formation and granting to users of unreliable information.

Keywords: financial statements, falsification, fraud, standards on auditing, internal control

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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