RISK IN BOOK KEEPING THE ENTERPRISE


Tolstova A.S.

The modern Russian legislation gives the enterprise the certain freedom of a choice of ways of the account, according to specificity of activity of the enterprise. In result on the bookkeeper of the enterprise the responsibility not only for correctness of conducting book keeping falls according to statutory acts, but also for results of the accepted decisions, therefore the problem of risk in book keeping becomes actual. Thus the problem of risks in book keeping remains unexplored sufficiently to minimize them. In given article the formulation of concept " accounting risk " is offered, the reasons of occurrence of this risk are considered, allocated object and the subject of accounting risk, connection of accounting risk with standards of book keeping and the reporting is revealed


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