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INTENTIONAL AND UNINTENTIONAL MISREPRESENTATION OF ACCOUNTING STATEMENTS
Journal: Sociosfera (Vol.12, No. 4)Publication Date: 2021-12-15
Authors : А. А. Yakunina;
Page : 24-27
Keywords : distortion; accounting statements; veiling; falsification; internal control;
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Abstract
The article is devoted to intentional and unintentional distortion of accounting indicators. The article presents the most common methods of veiling accounting (financial) reporting data, characterizes the signs of falsification in reporting, identifies ways to identify distortions
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Last modified: 2021-12-22 17:30:40