Audit and expert-analytical methods for detecting violations in accounting and reporting of organizations

The textbook reveals the specifics of the detected errors and violations during control and audit inspections of business entities in various spheres and sectors of the economy. Typical schemes of errors, violations and abuses in various areas of accounting, types of responsibility, ways to correct accounting errors, as well as regulatory legal acts, compliance with the requirements of which is mandatory during verification and audit actions, are considered. The main stages, algorithms of documentary checks and sources of information used for checks of financial and economic activity are described. Special attention is paid to standard methods in which actions can be performed to appropriate unaccounted profit, its withdrawal, sale and conceal traces of the mechanism of theft of the property of organizations. The methods of concealing the export and sale of unaccounted products, types and classification of violations in all major areas of accounting are described. Various aspects of expert-analytical studies conducted by expert accountants within the framework of examinations on certain elements of economic crimes are presented. Meets the requirements of the federal state educational standards of higher education of the latest generation. For cadets, students, postgraduates, adjuncts studying in higher educational institutions, including educational organizations of the Ministry of Internal Affairs of the Russian Federation in the specialties 38.05.01 "Economic security" and 40.05.03 "Forensic examination", teachers of accounting and economic specialties, audit specialists, practicing auditors, expert accountants.