The Authenticity of Financial Statement as Imperative of Economic Security of Business Entities
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 26, Issue
Abstract
The study focuses on the researching the distortion facts in financial statements that have a negative impact on economic security. In article had defined a causal link between infraction of the authenticity principle of financial statement and termination of an enterprise’s activity. The study was conducted on the basis of analysis of economic crimes using analytical data of international audit company “Price Waterhouse Coopers”, Association of Certified Fraud Examiners and Unified State Register of judgments Ukraine. In particular, it was analyzed such things as financial statement errors, window-dressing and falsification of financial statement and fraud causes in the accounting system. It was monitored an episodic and the systematic of forgery of financial statements to identify the influence on economic security. Based on study, it was drew conclusions concerning implementation the authentication control methods of financial statement.
Authors and Affiliations
Victoria Miroshnyk, Olexandr Tsoma, Svetlana Orlik
Keywords
Related Articles
- EP ID EP355289
- DOI -
- Views 72
- Downloads 0
New Approaches to the Classification of Inventories at Enterprises of Mining-Metallurgical Complex of Ukraine
Purpose of the article is to detail the classification of inventory of mining and smelting complex, which will enhance the effectiveness of expenditure control inventory at different stages of the production process and...
The System of Normative and Legal Regulation of Accounting and Audit of General Manufacturing Costs of the Enterprise
The purpose of research is to develop a system of legal regulation of accounting and the audit overhead on general manufacturing costs of the enterprise. The author developed a system of legal regulation of accounting a...
Problems in order introduce lean production on Ukrainian enterprises.
The aim of this article is to describe the main prblems which Ukrainian enterprises face while introducing lean production on Ukrainian enterprises The article defines technical and organization problem, which must be...
Побудова ефективних систем економічного контролю в житлово-комунальному господарстві в умовах трансформації загальних принципів управління в галузі
У статті систематизовані укрупнені блоки загальних та особливих завдань та цілей управління в житлово-комунальному господарстві. На підставі проведених узагальнень, сформульовані загальні принципи управління в досліджува...
The Influence of the Factor of Savings on the Equation of Equilibrium in Macroeconomics
The subject of the research is to study the impact factor of saving the equations on economic equilibrium in macroeconomics. The aim is to study the impact factor of saving the equation of macroeconomic equilibrium in th...