EDN: QHUOWN
Authors:
YUNUSOVA Alisa Kamilevna
Abstract.
The accounting activity of economic entities of the Russian economy is aimed at maintaining accounting records of all business transactions that mean the departure or arrival of funds. One of the parties is the accounting of the company's expenses, for which confirmation of reliability is required. The scientific article is devoted to conducting a research analysis of the characteristics of the methodology for confirming the reliability of financial expenses of entrepreneurial subjects of the Russian economy, used in modern practice. The relevance of the study on the selected issues is due to the fact that the lack of reliability of the financial expenses of the enterprise in the framework of economic activity can lead to the formation of suspicion among the tax authorities, which use the mechanisms of fiscal control and monitoring to ensure the fiscal order of the national economic and financial system. The article lists the forms of manifestation of fraud in business by performing actions to distort financial statements, balance sheets and documentation for financial expenses. Possible methods of accounting expertise, which are used in domestic practice when confirming the reliability of financial expenses of an economic entity, are considered. The main principles of conducting an accounting examination of the reliability of the expenses of an entrepreneurial structure are highlighted. The main tasks that can be solved by means of an accounting examination of the reliability of the company's financial expenses are listed. In the conclusion of the article, the author found that the main tasks of the methodology for confirming the reliability of the costs of an economic entity are checking documents, establishing the facts of incorrect calculation of taxes in settlements with the budget, checking the compliance of business transactions with the regulatory requirements for their conduct, determining the amount of material damage caused by for facts of economic crime or financial fraud, as well as establishing a list of persons who are responsible for committing economic crimes.
Keywords:
costs, economic entity, accounting, accounting policy, accounting activities, accounting, costs, reliability of costs, confirmation of reliability, audit, audit expertise.
