Interrelations of Prerequisites of Preparation of Accounting Reports and Typical Distortions of Registration and Reporting Information

Abstract

Th e article gives the concepts of mistake, distortion of registration and reporting information, fraud, unfair
 actions according to the Russian and international standards of accounting and auditing activities. Th e author off ers an
 order of defi nition of typical distortions of registration and reporting information according to prerequisites of drawing
 up accounting reports. Examples of typical distortions of registration and reporting information are given.