Detection of facts of falsification of accounting (financial) statements
The availability of reliable information on the financial condition of economic actors is an important condition for their success. Therefore, the assessment of the reliability of reporting is one of the priorities of the Analytical and Accounting Service. Falsification of reporting leads to misinformation of investors, creditors and other users. Detection and prevention of falsification of financial statements is therefore important. The article considers methodological provisions on detection of facts of falsification of accounting (financial) statements. The «Benish model» was adopted as the basis for which non-standard fluctuations in the Balance Sheet and Financial Performance Report can be identified by applying different factors. In this article, the «Benish model» was improved by applying the rate of change in traditional financial analysis coefficients, and was applied to the accounts of three agricultural organizations of the Krasnodar Region.