Typical errors and violations detected in the accounting of material and production stocks during the performance of control and auditing activities

The article examines the main errors and violations detected during the audit actions when checking operations with inventory in trade organizations. The authors consider typical methods of hiding traces of theft of inventory, the main methods of hiding the export and sale of unaccounted products, as well as signs of embezzlement or embezzlement in trade. The theoretical and methodological basis of the research is the work of both Russian and foreign experts in the field of law, accounting, regulatory documents on the subject of research, as well as materials from periodicals of leading scientists, economists and lawyers. Based on the results of the study, the authors attempt to present a classification of the main typical errors and violations in the accounting and reporting of trade organizations in the field of operations with inventory.