Audit of the Reliability of Economic Information
- 作者: Kashirskaya L.V.1
-
隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 21, 编号 3 (2025)
- 页面: 166-171
- 栏目: Regional and Sectoral Economics
- URL: https://journals.eco-vector.com/2541-8025/article/view/688029
- DOI: https://doi.org/10.33693/2541-8025-2025-21-3-166-171
- EDN: https://elibrary.ru/ZODNNF
- ID: 688029
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Objective. The article considers the audit of reliability of economic information in the conditions of various forms of its distortion. It emphasizes the importance of reliable economic information not only for auditing, but also for making informed business decisions. The main sources of distortion of economic information are analyses, including intentional manipulations, methodological errors and graphical errors, and other types. Model. An overview of possible methods and directions of auditing the reliability of economic information, recommended for use in companies, taking into account the specifics of their activities, organizational and production structure. Conclusions. Recommendations are offered to improve the quality and reliability of economic information aimed at improving the system of data collection, processing and dissemination and audit performance. Practical significance. The practical significance of the article consists in the fact that the obtained conclusions can be used by any company to implement preventive control over the reliability, integrity of information. Originality. The uniqueness of the article consists in the fact that it provides practical examples of evaluation of information sources, reflects possible variants of modification and distortion of information.
全文:
作者简介
Liudmila Kashirskaya
Financial University under the Government of the Russian Federation
编辑信件的主要联系方式.
Email: kashirskaya76@mail.ru
ORCID iD: 0000-0002-0234-0223
SPIN 代码: 7524-1980
Scopus 作者 ID: 57210969400
Researcher ID: Q-1289-2017
Dr. Sci. (Econ.), Associate Professor, Professor of the Audit and Corporate Reporting Department
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