Methods used in the accounting examination of funds
The article considers the relevance of practical methods of accounting examination of cash flows in the organization in order to identify violations. The differentiation of accounting expertise of funds depending on the object under study is established, as well as a list of documents that are the subject of accounting expertise when checking funds is presented. The most widely used in practice are the methods of documentary verification of cash flows. To develop relevant methodological tools expert accounting studies were systematized and generalized experience of applying existing control standards, evaluated the possibility of using the special accounting knowledge in identifying, proving, study, and responding to violations and abuses committed in the accounting system of funds to determine the effectiveness of financial transactions.