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The specifics of conducting an audit based on the company’s accounting statements

Author

Listed:
  • M. N. Smagina

  • N. V. Moskalenko

  • T. D. Sarycheva

Abstract

Financial statements are one of the most important sources of assessing the state of the enterprise, it was created in order to formalize reports and reduce the uncertainty of documenting the facts of the economic activity of the enterprise. By analyzing the financial statements, you can identify various internal offenses and frauds that can affect the state of the company itself, as well as the amount of the tax base. It is very important that the financial statements are reliable, since the financial condition of the organization is assessed on the basis of the financial statements. Accordingly, the reliability of accounting reports significantly affects economic security, since, having reliable analysis results, it is possible to correctly determine further actions to counter potential threats and risks.Â

Suggested Citation

Handle: RePEc:cvt:journl:y:2025:id:1115
DOI: 10.24182/2073-6258-2025-24-1-35-42
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