Audit and expert-analytical methods for detecting violations in the accounting and reporting of organizations
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The textbook reveals the specifics of identifying errors and violations during control and audit checks of economic entities in various sectors and industries. Typical schemes of errors, violations, and abuses in different areas of accounting, types of responsibility, ways to correct errors in accounting, as well as regulatory legal acts are considered, compliance with the requirements of which is mandatory during verification and audit activities. The main stages, algorithms of documentary checks, and sources of information used for checks of financial and economic activities are outlined. Special attention is paid to typical ways in which actions can be taken to misappropriate unrecorded profits, their withdrawal, sale, and concealment of traces of the mechanism of misappropriation of organizations' property. Methods of concealing the export and sale of unrecorded products, types and classification of violations in all main areas of accounting are described. Various aspects of expert-analytical research conducted by expert accountants within the framework of examinations on individual components of economic crimes are presented. It complies with the requirements of the federal state educational standards of higher education of the latest generation. Intended for cadets, students, postgraduates, adjuncts, studying in higher educational institutions, including educational institutions of the Ministry of Internal Affairs of the Russian Federation in the specialties 38.05.01 'Economic Security' and 40.05.03 'Judicial Expertise', accounting and economic specialties, practicing auditors, and expert accountants.
Author:
Author:Gadzhiev Nazirhan Gadzhievich
Cover:
Cover:hardcover
Category:
- Category:Business & Money
- Category:Law & Legal
Dimensions:
Dimensions:21.5x14.5x1.8 cm
Series:
Series:Higher Education
ISBN:
ISBN:978-5-16-016993-4
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