EVALUATION OF THE RELIABILITY OF THE ACCOUNTING (FINANCIAL) STATEMENTS OF A UNITARY ENTERPRISE SUBJECT TO THE RISKS OF MANIPULATION AND THEFT OF ASSETS

Abstract

The subject of study of this article is to study the process of evaluating the accounting (financial) statements of the unitary enterprise in terms of its reliability for interested users. The object of the study are unitary enterprises of the Vladimir and Nizhny Novgorod regions. The research methodology is based on the dialectical method of cognition involves the study of economic relations and phenomena in the development and interconnection of the system and methods of comparative analysis, methods of analysis and synthesis, graphical modeling, process method and structuring method. The novelty of the study lies in the fact that the formation of the accounting (financial) unitary enterprise reporting in accordance with the principles of reliability, completeness or neutrality is impossible, if you do not take into account the risks that inevitably arise in the preparation of the accounting (financial) statements, such as: risks of manipulation of accounting and asset theft risks.