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Ревизионные и экспертно-аналитические методы выявления нарушений в учете и отчетности организаций

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Описание

Учебное пособие раскрывает специфику выявляемых ошибок и нарушений в ходе контрольно-ревизионных проверок субъектов хозяйствования в различных сферах и отраслях экономики.
Рассмотрены типичные схемы ошибок, нарушений и злоупотреблений на различных участках бухгалтерского учета, виды ответственности, способы исправления ошибок в учете, а также нормативные правовые акты, соблюдение требований которых обязательно в ходе проверочных и ревизионных действий. Изложены основные этапы, алгоритмы документальных проверок и источники информации, используемые для проверок финансово-хозяйственной деятельности. Особое внимание уделено типовым способам, в рамках которых могут совершаться действия по присвоению неучтенной прибыли, ее изъятию, сбыту и сокрытию следов механизма хищения имущества организаций. Описаны способы сокрытия вывоза и реализации неучтенной продукции, виды и классификация нарушений по всем основным участкам бухгалтерского учета. Представлены различные аспекты экспертно-аналитических исследований, проводимых экспертами-бухгалтерами в рамках экспертиз по отдельным составам экономических преступлений.
Соответствует требованиям федеральных государственных образовательных стандартов высшего образования последнего поколения.
Для курсантов, студентов, аспирантов, адъюнктов, обучающихся в высших учебных заведениях, в том числе в образовательных организациях Министерства внутренних дел Российской Федерации по специальностям 38.05.01 "Экономическая безопасность" и 40.05.03 "Судебная экспертиза", преподавателей учетно-экономических специальностей, специалистов-ревизоров, практикующих аудиторов, экспертов-бухгалтеров.
Читать далее
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Коротко о товаре

Артикул Маркета
2101876739895
Бумага
офсетная
Издательство
Направление
Предмет
Все характеристики
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Цена с картой Яндекс Пэй:5 279 ₽

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Ревизионные и экспертно-аналитические методы выявления нарушений в учете и отчетности организаций
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  • Бизнес-тетрадь Attache Selection Fluid, A4 (203x290 мм), 96 листов, бирюзовая, в клетку, на пружине
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    Бизнес-тетрадь Attache Selection Fluid, A4 (203x290 мм), 96 листов, бирюзовая, в клетку, на пружине

    Цена 181 ₽ вместо 463
  • Техническая диагностика электрооборудования
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    Техническая диагностика электрооборудования

    Цена 1 553 ₽ вместо 1 569
  • Набор закладок для книг от Katz&Co.
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    Набор закладок для книг от Katz&Co.

    Цена 872 ₽ вместо 890
  • Подставка для книг и учебников школьная на стол AXLER, настольный книжный держатель для чтения тетрадей, для школы и дома, пластиковый, белый
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    Подставка для книг и учебников школьная на стол AXLER, настольный книжный держатель для чтения тетрадей, для школы и дома, пластиковый, белый

    Цена 244 ₽ вместо 298
  • Стратегическое управление изменениями
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    Стратегическое управление изменениями

    Цена 2 881 ₽ вместо 2 910
  • Идентификация и обнаружение фальсификации продовольственных товаров
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    Идентификация и обнаружение фальсификации продовольственных товаров

    Цена 2 292 ₽ вместо 2 315
  • Организация и управление деятельностью электросетевых предприятий
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    Организация и управление деятельностью электросетевых предприятий

    Цена 902 ₽ вместо 911
  • Стандартизация метрология и подтверждение соответствия
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    Стандартизация метрология и подтверждение соответствия

    Цена 1 829 ₽ вместо 1 847
  • Реклама
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  • Сменный блок 120л, А5, BG, белый, пленка т/у, с вкладышем
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    Сменный блок 120л, А5, BG, белый, пленка т/у, с вкладышем

    Цена 124 ₽ вместо 261
  • Обложки для учебников "Школа России" EUCLID, 10 шт, 80 мкм, 265 x 490 мм (Плотные, прозрачные, универсальные)
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    Обложки для учебников "Школа России" EUCLID, 10 шт, 80 мкм, 265 x 490 мм (Плотные, прозрачные, универсальные)

    Цена 245 ₽ вместо 699
  • Тетрадь на кольцах А5 (180х220 мм), 120 листов, под кожу, клетка, Brauberg Joy, оранжевый/светло-оранжевый, 129992
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    Тетрадь на кольцах А5 (180х220 мм), 120 листов, под кожу, клетка, Brauberg Joy, оранжевый/светло-оранжевый, 129992

    Цена 432 ₽ вместо 697
  • Тетрадь предметная "Новая классика", 48 листов в клетку "Информатика", обложка картон, ВД-лак
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    Тетрадь предметная "Новая классика", 48 листов в клетку "Информатика", обложка картон, ВД-лак

    Цена 240 ₽ вместо 244
  • Подставка для книг, учебников, журналов настольная школьная большая Brauberg, регулируемый угол наклона, раздвижная
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    Подставка для книг, учебников, журналов настольная школьная большая Brauberg, регулируемый угол наклона, раздвижная

    Цена 1 341 ₽ вместо 1 917
  • Обложки ПП для тетради и дневника пифагор, комплект 20 шт, прозрачные, плотные, 60 мкм, 210х350 мм, 223486
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    Обложки ПП для тетради и дневника пифагор, комплект 20 шт, прозрачные, плотные, 60 мкм, 210х350 мм, 223486

    Цена 289 ₽ вместо 351
  • Избирательные системы зарубежных стран
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    Избирательные системы зарубежных стран

    Цена 1 633 ₽ вместо 1 649
  • Рюкзак HK23-1
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    Рюкзак HK23-1

    Цена 5 315 ₽ вместо 13 369
  • Набор закладок для книг
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    Набор закладок для книг

    Цена 201 ₽ вместо 840
  • Тетрадь предметная "МИР знаний" 36 л, обложка мелованная бумага, русский язык, линия, BRAUBERG, 404602
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    Тетрадь предметная "МИР знаний" 36 л, обложка мелованная бумага, русский язык, линия, BRAUBERG, 404602

    Цена 190 ₽ вместо 192
  • Учет отчетность и анализ в условиях антикризисного управления
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    Учет отчетность и анализ в условиях антикризисного управления

    Цена 1 854 ₽ вместо 1 873
  • Психолого-педагогическая поддержка семьи ребенка с ограниченными возможностями здоровья. Учебник
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    Психолого-педагогическая поддержка семьи ребенка с ограниченными возможностями здоровья. Учебник

    Цена 2 317 ₽ вместо 2 340
  • Реклама
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  • Финансовый и управленческий учет и анализ
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    Финансовый и управленческий учет и анализ

    Цена 3 676 ₽ вместо 3 713
  • Аудит в соответствии с международными стандартами
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    Аудит в соответствии с международными стандартами

    Цена 2 558 ₽ вместо 2 584
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