Methods for detecting distortions of accounting data with buyers and customers

UDC 657

Authors

Melnikova L. A.
Ph.D., Associate Professor of the Department of Business Analysis and Audit Financial University under the Government of the Russian Federation

Abstract

The article examines examples of distortion of accounting data for settlements with buyers and customers. The dependence of the expert study of settlements with buyers and customers on the verification methodology used by the expert accountant is shown.

Keywords

buyers and customers, calculations, accounting, information reliability, methods for detecting distortion.