IDENTIFICATION OF ACCOUNTING MANIPULATION IN OPERATIONS OF SALES
Journal Title: Сталий розвиток економіки - Year 2017, Vol 37, Issue 4
Abstract
Purpose. Analysis the influence of accounting distortions of income and receivables with investigation ways of their identification in the audit process. Methodology of research. The theoretical basis of the research is the scientific works of domestic and foreign scientists. In the process of research, general scientific and specific methods were used, in particular: theoretical generalization and comparison (for disclosure of the essence and types of accounting fraud in sales transactions); logic, analysis and synthesis (for the formation of a system of sources and non-financial symptoms of accounting manipulation); induction and deduction (to determine the effect of accounting distortions on reporting indicators); systematization and generalization (in forming the findings of the study). Findings. The main schemes of manipulation in accounting of sales operations and effective identification procedures based on non-financial indicators were determined. The fraudulent schemes with accounting data in sales in accordance with their influence on enterprise financial reporting data were detailed. The sources and non-financial signs of accounting distortions in sales are summarized. It is determined that analytical procedures and research of non-financial indicators allows to identify fraud more effectively. Originality. The originality is to establish a link between the causes of the existence of distortions in the financial statements, the motives and the appropriate forms of distortion because of manipulations with income indicators. The most effective audit procedures based on the analyze the non-financial information are selected. Practical value. The obtained results of the research are the basis for improving the audit of the accounting distortions of income and receivables.
Authors and Affiliations
Valeriia Fesenko, Yuliia Riabko
Keywords
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