External Сontrol of Small Businesses by Detective Methods
In the conditions of modern Russia external auditing continues to remain the most effective and reliable method of financial control of the organization. Provided that the transfer of all the necessary documents and confidential interaction with object of verification is effected the auditor can dra...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/161 |
| Summary: | In the conditions of modern Russia external auditing continues to remain the most effective and reliable method of financial control of the organization. Provided that the transfer of all the necessary documents and confidential interaction with object of verification is effected the auditor can draw the qualified conclusion about compliance of financial statements with the current legislation. However, the conclusions of the auditor do not always satisfy the expectations of all the representatives of the executive body without exception where the inspection was supposed to be carried out. For example, personal self-interest can make the auditor draw up an obviously falsified auditing report. Therefore, it is quite a well-known fact that the persons interested in an impartial and independent verification of financial and economic activity of the economic subject, look for alternative and additional methods. In the practice of carrying out private investigations detectives use the term “verification of business reliability”, which unites the elements of auditing, examination, verification and other types and methods of private detective activity that are allowed by the legislation. The article is to dwell on the new methods of the external control, that are applied in the course of implementation of private investigations. |
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| ISSN: | 2408-9303 2619-130X |