RETRACTED: Accounting (financial) reporting: problem of identification of distortion of information
Retraction reason: Redundant publication. The article has been published in Journal: Link The article retraction was initiated by the journal editor. Retraction date September 25, 2019
Polisyuk G.B.Doctor of Economic Sciences, Professor of department"Accounting and Audit" tel. 8 910 446 53 18
Korchagina L.M.Senior Lecturer of department "Accounting and Audit", the Russian Economic University named after G. V. Plekhanovм lmk-puzzle@inbox.ru
In modern conditions the problem of identification of distortions of the accounting (financial) reporting is one of the difficult and low-studied problems of accounting. 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; the 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
