title: Ð¤Ð°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸: Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ
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: Falsification of financial statements: detection tools
Creators: name: ÐÐ¾Ð¹ÐºÐ¾, ÐÐ»Ð°Ð´Ð°
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: 2023
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ðµ
Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ
financial statements
mistortion
discovery

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description: The theme of the graduation work is Â«Falsification of financial statements: tools for detectionÂ».The object of the study is Â«VNIBT-Burovoy InstrumentÂ».The purpose of this final qualification work is to analyze and detect methods for detecting falsification of financial statements.The methodological basis of the research consists of a number of scientific methods, such as general scientific (analysis and synthesis, induction and deduction, analogy) and special (functional, systemic, comparative) methods.In the course of the analysis of the financial statements of Â«VNIBT-Burovoy InstrumentÂ», elements of falsification of financial statements were identified, methods were developed to detect falsification, as well as methods of prevention.The paper considers common fraudulent schemes with financial statements. The most falsifiable indicators are revenue and profit, assets and liabilities. Within the framework of these indicators, the study examined patterns of using affiliates, manipulations with accounts payable and receivables, non-current assets, etc.In order to identify fraudulent activities, the study defines tools for detecting falsification of financial statements, namely the assessment of the external environment, the use of various mathematical models, the assessment of the property and financial position of the organization, and the assessment of internal control.