Typical errors in the proactive audit settlements with buyers and customers, suppliers and contractors

The most common errors in the initiative audit of settlements with suppliers and contractors, customers and customers are summarized. It is emphasized that organizations subject to mandatory audit in accordance with the Federal Law of 30 December 2008 № 307-FL “On Auditing” do not admit such errors, since an annual audit eliminates these inconsistencies. Based on primary accounting documents and accounting financial statements for 2017-2018. The thirty-two small and medium-sized enterprises in Moscow and the Moscow Region of various legal forms of ownership describe their activities in various areas: the production and assembly of medical equipment, the assembly of optical instruments, food production, and the provision of personal services. The trend of modern accounting errors in small business entities, which, without being subject to mandatory audit, feel calm enough without good reason is determined.