title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÐºÐ¾Ð¼Ð¿Ð»Ð°ÐµÐ½Ñ-ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐºÐ°Ðº ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÐ¹ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ Ð±Ð¾ÑÑÐ±Ñ Ñ ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸ÐµÐ¹ Ð´Ð°Ð½Ð½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Accounting compliance control as an effective tool against falsification of financial statements
Creators: name: ÐÑÐ»Ð°Ð½Ð¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÐºÐ¾Ð¼Ð¿Ð»Ð°ÐµÐ½Ñ
ÑÐ¸ÑÐºÐ¸
Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½Ñ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
compliance
risks
management
accounting
internal control

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description: The purpose of the research is to develop and improve accounting compliance control as an effective mechanism for combating falsification of financial reporting information. The subject of the research is the system of accounting compliance control in the modern business space. The object of the research is a representative of leasing activity-the Russian enterprise CJSC "Alliance-Leasing". The system of internal control at the enterprise is investigated, approaches to the organization of accounting compliance control are revealed; the characteristic and assessment of compliance risks is carried out. The research uses methods of scientific abstraction, induction and deduction, system and comparative analysis, statistical and mathematical information processing, questionnaires and expert assessments. The theoretical and methodological basis of the research is based on the achievements of scientific thought in the field of accounting compliance control management theory, economic theory, applied works on accounting, risk management assessment at the enterprise, legislative acts of the Russian Federation, regulatory documents of the enterprise in question. The scientific novelty of this study is that: 1. The author gives a new formulation of accounting compliance from the point of view of preventing misrepresentation of accounting indicators: accounting compliance is the process of managing the risks of misrepresentation of accounting (financial) statements due to conflicts of professional judgment in the use of provisions of regulatory documentation on accounting. 2. A model of external accounting compliance control for the leasing industry is proposed.