Violation of rules of conducting accounting by subjects of economic activities

In the work, the authors consider the moments of violations committed by accounting workers associated with the incorrect use of such a component of the accounting method as cost measurement. With this type of communication, for the economic entity, partially negative consequences arise such as a rapid decrease in investment attractiveness, receipt of state fines from the Federal Tax Service, the greatest likelihood of detecting a modified audit opinion and damage damage (in the event of damage and theft of non-current assets) in the amount of less than when compared with worked out according to the "correct" accounting. The neutralization of possible damage will be feasible if an independent entity, the internal audit service, is created in the structure of the economic entity.