title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ð¹ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ðµ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Investigation of accounting (financial) distortions reporting in the forensic economic examination
Creators: name: ÐÐ¾Ð¿ÑÐµÐ»Ð¾Ð²Ð°, 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: 2023
Subjects: ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ðµ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
forensic economic expertise
accounting statements
distortion of reporting
economic security

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ»ÑÐ¶Ð¸Ñ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¿ÑÐ¸Ð·Ð½Ð°ÐºÐ¾Ð² Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ ÐÐ¤Ð, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÐ¿Ð¾ÑÐ¾Ð±Ð¾Ð² Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¸ ÑÑÐ¸Ñ Ð¿ÑÐ¸Ð·Ð½Ð°ÐºÐ¾Ð². ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ Ð·Ð°Ð´Ð°ÑÐ¸: 1. ÐÐ·ÑÑÐ¸ÑÑ ÑÑÑÐ½Ð¾ÑÑÑ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ð¹ Ð² Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¸Ñ ÑÐ°Ð·Ð½Ð¾Ð²Ð¸Ð´Ð½Ð¾ÑÑÑ, Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ°ÐºÑÐ¾ÑÑ, ÑÐ¾Ð·Ð´Ð°ÑÑÐ¸Ðµ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ. 2. ÐÐ·ÑÑÐ¸ÑÑ ÐºÑÐ¸Ð¼Ð¸Ð½Ð°Ð»Ð¸ÑÑÐ¸ÑÐµÑÐºÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹, Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð½Ð¾Ð¹ ÐÐ¤Ð. 3. ÐÐ·ÑÑÐ¸ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ, Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼ÑÐµ Ð¿ÑÐ¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð¿ÑÐ¸Ð·Ð½Ð°ÐºÐ¾Ð² Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ ÐÐ¤Ð. 4. ÐÑÐ¾Ð²ÐµÑÑÐ¸ ÑÑÐ´ÐµÐ±Ð½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÑÑ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½Ð¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸. 5. ÐÑÐµÐ½Ð¸ÑÑ ÑÑÐµÑÐ± ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ ÑÐ¸ÑÐ¼Ðµ Ð¸ ÑÑÑÐ°Ð½Ðµ Ð¾Ñ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÐºÐ°ÑÐµÐ³Ð¾ÑÐ¸Ð¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð½Ð¾Ð¹ ÐÐ¤Ð Ð´Ð»Ñ ÑÐ¾ÐºÑÑÑÐ¸Ñ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹, Ð²ÐºÐ»ÑÑÐ°Ñ Ð¾ÑÐ¼ÑÐ²Ð°Ð½Ð¸Ðµ Ð´ÐµÐ½ÐµÐ³, ÐºÐ¾ÑÑÑÐ¿ÑÐ¸Ñ, Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ð¾. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ð¹ Ð¼Ð¾Ð¶ÐµÑ Ð²ÑÑÐ²Ð¸ÑÑ ÑÐ°ÐºÐ¸Ðµ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ Ð¸ Ð¾Ð±ÐµÑÐ¿ÐµÑÐ¸ÑÑ ÑÐ¿ÑÐ°Ð²ÐµÐ´Ð»Ð¸Ð²Ð¾ÑÑÑ Ð¸ Ð·Ð°ÐºÐ¾Ð½Ð½Ð¾ÑÑÑ. Ð ÑÐ¾Ð´Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ, Ð¿ÐµÑÐ¸Ð¾Ð´Ð¸ÑÐµÑÐºÐ°Ñ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ° Ð¸ ÑÐµÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ. ÐÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÐµ Ð¿ÑÐ¾Ð´ÑÐºÑÑ MS Office, Ð³Ð´Ðµ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð´Ð°Ð½Ð½ÑÑ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐ»Ð°ÑÑ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ Word, Ð° ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ½ÑÐ¹ Ð¸ ÑÐ°ÐºÑÐ¾ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¸ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Excel. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð°Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð´Ð»Ñ ÑÑÐ´ÐµÐ±Ð½ÑÑ ÑÐºÑÐ¿ÐµÑÑÐ¾Ð² Ð¿Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÑÐ¸ÑÐ¼Ñ, Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ ÑÐ°ÐºÑÐ¾ÑÐ½Ð¾Ð³Ð¾ Ð¸ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°.
description: The purpose of this work is to develop a methodology for identifying signs of misstatement of reporting, as well as to propose ways to improve the application of knowledge in the study of these signs. The tasks were solved: 1. To study the essence of distortions in the reporting and their variety, to analyze the factors that create the possibility of distortion. 2. To study the criminalistic characteristics of offenses, using distorted reporting. 3. To study the methods of forensic economic expertise used in identifying signs of misstatement of financial statements. 4. Conduct a forensic economic examination using the developed methodology. 5. To assess the damage to the economic security of the company and the country from offenses of this category. The relevance of the study is due to the possibility of using distorted reporting to conceal crimes, including money laundering, corruption, fraud. The study of distortions can identify such offenses and ensure justice and legality. In the course of the work, normative legal acts, periodical literature, and the Internet were used. MS Office software products were used, where data processing was carried out using Word, and coefficient and factor analysis were carried out using Excel. An effective methodology is proposed for forensic experts to identify distortions in the companys reporting, using factor and coefficient analysis.