Classification characteristics and error characteristics in accounting calculations and reporting

The article deals with one of the most important problems of ensuring the quality of accounting and protection of reporting from errors and other distortions. Many mistakes arise due to incorrect application of accounting legislation, inaccuracies in calculations, unfair actions of accountants, incorrect assessment of business facts. Many techniques and methods used in the process of monitoring the primary documentation and the correctness of accounting does not solve the problem of effective protection of errors. In today's conditions, there are subjective and objective reasons because of which a lot of operations are performed by the method of copying, which complicates their search, as well as lagging with time changes in the technology of the accounting process from the change in the economic activity of the enterprise, industry specifics, classification errors and low culture of accountants and top managers. The article also examines the procedure for identifying errors and provides recommendations for reducing the economic risk from the prevention of significant errors and the use of methodological techniques in the process of expert inspections

accounting; calculations; reporting; error; enterprise; contractors; balance