Food Industry <br />Economics

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

EXPERT CONFIRMATION OF ACCOUNTING AND ANALYTICAL INFORMATION

Ivanchenkova L.; Tkachuk G.; Sklyar L.

Key words: accounting and analytical information; expertise; forensic accounting; instructional techniques of expertise; financial offenses

Page: 74-80

Abstract

Accounting and analytical information must be protected from possible errors and distortions.
Guarantor of its of reliability are the measures of internal and external control, including expert confirmation
of the information.
In this article highlights the direction of the organization of expert studies in the enterprise. Compiled
information about the kinds of expertise for the identification of financial and economic offenses to the definition
of the expected result of the examination. Are systematized instructional techniques of documentary research
of accounting information with the definition of the research objectives and contents of the procedures
are performed. The content and purpose of the use of of organoleptic methods of identification of economic
operations. Identified the main function of the expert service of the enterprise. The authors concluded
that further study of the proposed themes will allow detailed consideration of accounting and analytical support
of the expert research and to develop an institutional mechanism conducting internal expert.


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