Melnyk Z. DETECTION AND PREVENTION OF FALSIFICATION IN ACCOUNTING

The object of research is the process of detecting and preventing falsifications in the accounting system of economic activity. Subject of research - a set of theoretical and organizational and methodical principles of accounting and internal control in the process of ensuring detection and prevention of falsifications. The practical value of the results is to develop scientific and practical recommendations for improving the organization of a rational system for detecting and preventing falsifications in accounting. The paper uses general scientific and special methods. The scientific novelty of the obtained results is the development and refinement of theoretical positions and the practical solution of a complex of issues related to the detection and prevention of falsification of accounting information.