Accounting and analytical support for managing the reliability of financial reporting indicators

The factors contributing to the violation of current legislation on accounting and reporting, which lead distortion reporting financial property status in have been clarified. purpose entity, subject objects audit identify signs falsification statements. It is substantiated that analytical procedures allow establishing absence or presence deviations between actual expected values indicators disclosed has proven use may confirm reliability statements atypical be highly likely indicate fraudulent actions during documentation major business processes interrelated established modern approaches methodology verify are based mainly documentary factual methods control, limited horizontal vertical analysis, rapid analysis condition, correlation-regression analysis. classification according information base complexity developed. article presents typical violations can identified using procedures.