Open AccessPROBLEMS OF VERIFICATION OF ACCOUNTING (FINANCIAL) STATEMENTS IN THE DOCUMENTATION OF CRIMINAL BANKRUPTCY
Author(s) -
С.А. Коноваленко,
Mihail Trofimov,
Н.Г. Гаджиев,
Р А Абдусаламов
Publication year - 2020
Publication title -
ûridičeskij vestnik dagestanskogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2411-0299
pISSN - 2224-0241
DOI - 10.21779/2224-0241-2020-36-4-153-159
Subject(s) - bankruptcy , accounting , audit , documentation , normative , reliability (semiconductor) , work (physics) , control (management) , political science , business , computer science , law , management , engineering , economics , mechanical engineering , power (physics) , physics , quantum mechanics , programming language
Examination of documents when detecting crimes under Art. 196 and 197 of the Criminal Code of the Russian Federation, is always carried out in a certain sequence. At the initial stage, the specialist-auditor understands the specific tasks assigned to him, arising from the questions submitted for research, determines the sufficiency of the documentary data provided for the study and chooses the research methodology. One of the most important problematic issues facing a specialist auditor at the initial stage of the study is the problem of confirming the reliability of accounting (financial) statements. The purpose of the scientific article was to study the economic and legal main forms of interaction between the state and business, as well as to develop practical recommendations for their improvement. The purpose of the scientific article is to study the existing problems of the reliability of accounting (financial) statements and propose ways to solve them. Methodological base of the research. The theoretical and methodological basis of the research in the scientific article was the work of both Russian and foreign specialists in the field of control and auditing, the system of normative documents on the research topic, as well as materials from the scientific literature of leading legal scholars and economists. The main research methods used in writing the work were observation, comparison, induction, deduction and monographic (descriptive) methods.