Sankt-Peterburg, St. Petersburg, Russian Federation
Th e article substantiates the choice of non-fi nancial indicators used in analytical procedures for assessing the risk of unfair misstatement of reporting, which can be used along with fi nancial indicators, but which (unlike fi nancial indicators) are diffi cult to manipulate. A set of control ratios has been developed, including non-fi nancial indicators for organizations of various types of activities.
risk of material misstatement of fi nancial statements, fraud, analytical procedures, controlled ratios, nonfi nancial indicators
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