Review of the Tutorial "Audit and Expert-analytical Methods of Identifying Violations in the Accounting and Reporting of Organizations" for Students and Cadets Studying in the Specialty 38.05.01 "Economic Security"
The tutorial reveals the specifics of identifying errors and violations by control and audit services in various areas and sectors of the economy. In this regard, typical patterns of errors, irregularities and abuses in various areas of accounting, types of liability, ways of correcting errors in accounting, as well as regulatory acts, the compliance with the requirements of which is mandatory during verification and audit actions, were considered. The main stages, algorithms of documentary checks and sources of information used for inspections of financial and economic activities are described. Particular attention is paid to typical methods in which actions can be taken to assign unaccounted profits, seize them, sell them and conceal traces of the mechanism of theft of the property of organizations. The tutorial shows the methods of concealing the export and sale of unaccounted products, types and classification of violations by main accounting areas. It also presents selected aspects of the documentary follow-up carried out by the auditor in the context of studies of selected economic crimes. It meets the requirements of the federal state educational standards of higher education of the latest generation.