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TYPICAL MISTAKES OF ACCOUNTING AND PREPARATION OF ACCOUNTING FINANCIAL STATEMENTS IDENTIFIED DURING THE AUDIT AND THEIR SOLUTIONS
Kuс Maxim Andreevich
Crimean Federal University named after V. I. Vernadsky
Institute of Economics and management
Crimean Federal University named after V. I. Vernadsky
Institute of Economics and management
Abstract
The article is devoted to common errors and irregularities in accounting records identified during audit accounting, financial statements and direct the preparation of financial statements. The paper systematizes the typical errors and irregularities in accounting financial accounting the preparation of financial statements, regulatory and legislative framework that have been violated, set forth the causes of the violations and their possible consequences and recommendations to address the violations. The author gave an overview of the most common mistakes in the preparation of accounting financial statements, and strengthened them with practical examples.
Keywords: Accounting, accounting errors and irregularities, balance sheet, financial reporting, statement of financial performance
Category: 08.00.00 Economics
Article reference:
Typical mistakes of accounting and preparation of accounting financial statements identified during the audit and their solutions // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/81447
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