Legal regulation of accounting renewal during conducting audits of financial and economic activity of enterprises
Journal Title: Держава та регіони. Серія: Право - Year 2018, Vol 1, Issue
Abstract
In the article, the author investigates the role of accounting and financial reporting in the process of gathering information about the activities and financial condition of the enterprise, which is provided to users, including the auditor and investigator, for making appropriate decisions. The author pays particular attention to the updating accounting in the process of carrying out audits (inspections), which are conducted at the request of the agencies of pre-trial investigation, to obtain objective evidence of economic offenses. The author notes that in the absence of accounting or keeping it in violation of the established procedure, entering incorrect data in the financial statements, enterprise officials may be fined in accordance with the Code of Ukraine on Administrative Offenses. Therefore, if during the inspection at the request of the prosecutor or the investigator, it will be established that the enterprise is undergoing improper accounting, which makes it impossible to carry out the inspection, the leadership of the State Audit Office of Ukraine (by the court decisions adopted in the criminal proceedings) informs the management of the control object about the need to update the accounting.
Authors and Affiliations
Л. М. Попова
Keywords
Related Articles
- EP ID EP663221
- DOI -
- Views 57
- Downloads 0
Legal liability for offenses in the criminal procedure as a form of state coercion
The article deals with scientific approaches to the ratio of legal liability with state coercion. It is concluded that legal liability is the form of coercion. Legal liability and coercion – generic concepts (concepts, c...
Historical and legal aspects of the functioning of the Ukrainian language
Socio-legal aspects of the functioning of the Ukrainian language in diachrony were analyzed in the article. The socio-political situation and socio-cultural background of the formation of the Ukrainian language as a stat...
Notion and structure of land within urban territorial communities: legal issues
The article is devoted to the analysis notion and structure of lands of urban territorial communities as a special object of land legal relations, which was formed in conditions of decentralization of power and associati...
Incentive Sanctions in System of Means of Criminal and Legal Character
In article incentive sanctions in system of means of criminal and legal character are allocated and investigated. Incentive sanctions are considered in connection with the dualistic nature of criminal liability. As a res...
Analysis of safeguarding rights problem of the citizens and access to higher education in regions at a time of reformation of Ukrainian higher educational system
This article analyzes the problems of ensuring citizens’ rights to higher education, the interests of the individual, the state, local communities and employers in terms of reforming the higher education system in Ukrain...