Falsification of financial statements: possibilities of prevention and detection

The article examines the current problem of economic crimes, with an emphasis on falsification of financial statements, analyzes the impact of falsification of financial statements on the financial stability of organizations, their reputation and competitiveness, as well as on social aspects such as rising unemployment and prices. Special attention is paid to the difference between intentional and unintentional falsification of financial statements, as well as the legal consequences associated with these actions.