Home  Journals  Economic Analysis: Theory and Practice  42(345) - 2013 November

Economic and forensic analysis of accounting statements within the framework of accounting expert examination

Available online: 30 November 2013

Subject Heading: ANALYSIS OF ACCOUNTING REPORTS

JEL Classification: 

In the article basic provisions of use of elements of the economic analysis by production of accounting examination are considered. On the basis of the system and practice-focused approach are offered classification of types of distortions of data of accounting reports; the internal and external factors promoting change of reporting indicators; the conditions creating possibility of distortions of accounting reports; purposes of commission of distortion of reporting indicators; elements of expert work on the facts of distortion of reporting data with development of the corresponding adaptive model of accounting examination.

Keywords: accounting examination, economical and criminalistic analysis, reporting, deliberate bankruptcy, offenses, abuses, veiling, falsification

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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