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
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