Сафонова И.В. Фальсификация финансовой отчетности: понятие и инструменты выявления / Сафонова И.В., Сильченко А.Д. // Учет.Анализ.Аудит. – 2018. – №6. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2018/bv2190.pdf>.
|
Period
|
Read
|
Print
|
Copy
|
Open
|
Total
|
|
Year 2018
|
Quarter 4
|
December
|
1
|
0
|
2
|
0
|
3
|
|
Year 2019
|
Quarter 1
|
January
|
16
|
0
|
11
|
0
|
27
|
|
February
|
0
|
0
|
0
|
0
|
0
|
|
March
|
2
|
0
|
16
|
0
|
18
|
|
Quarter 2
|
April
|
3
|
0
|
6
|
0
|
9
|
|
May
|
2
|
0
|
19
|
0
|
21
|
|
June
|
3
|
0
|
22
|
0
|
25
|
|
Quarter 3
|
July
|
3
|
0
|
14
|
0
|
17
|
|
August
|
5
|
0
|
7
|
0
|
12
|
|
September
|
3
|
0
|
5
|
0
|
8
|
|
Quarter 4
|
October
|
2
|
0
|
10
|
0
|
12
|
|
November
|
4
|
0
|
9
|
0
|
13
|
|
December
|
3
|
0
|
19
|
0
|
22
|
|
Year 2020
|
Quarter 1
|
January
|
2
|
0
|
8
|
0
|
10
|
|
February
|
5
|
0
|
11
|
0
|
16
|
|
March
|
3
|
0
|
23
|
0
|
26
|
|
Quarter 2
|
April
|
4
|
0
|
23
|
0
|
27
|
|
May
|
4
|
0
|
56
|
0
|
60
|
|
June
|
6
|
0
|
21
|
0
|
27
|
|
Quarter 3
|
July
|
2
|
0
|
12
|
0
|
14
|
|
August
|
6
|
0
|
11
|
0
|
17
|
|
September
|
8
|
0
|
11
|
0
|
19
|
|
Quarter 4
|
October
|
8
|
0
|
10
|
0
|
18
|
|
November
|
3
|
0
|
4
|
0
|
7
|
|
December
|
0
|
0
|
4
|
0
|
4
|
|
Year 2021
|
Quarter 1
|
January
|
9
|
0
|
11
|
0
|
20
|
|
February
|
3
|
0
|
3
|
0
|
6
|
|
March
|
5
|
0
|
12
|
0
|
17
|
|
Quarter 2
|
April
|
2
|
0
|
11
|
0
|
13
|
|
May
|
7
|
0
|
15
|
0
|
22
|
|
June
|
8
|
0
|
3
|
0
|
11
|
|
Quarter 3
|
July
|
7
|
0
|
6
|
0
|
13
|
|
August
|
8
|
0
|
6
|
0
|
14
|
|
September
|
7
|
0
|
9
|
0
|
16
|
|
Quarter 4
|
October
|
7
|
0
|
34
|
0
|
41
|
|
November
|
7
|
0
|
72
|
0
|
79
|
|
December
|
15
|
0
|
150
|
0
|
165
|
|
Year 2022
|
Quarter 1
|
January
|
8
|
0
|
72
|
0
|
80
|
|
February
|
13
|
0
|
86
|
0
|
99
|
|
March
|
13
|
0
|
89
|
0
|
102
|
|
Quarter 2
|
April
|
11
|
0
|
135
|
0
|
146
|
|
May
|
7
|
0
|
108
|
0
|
115
|
|
June
|
13
|
0
|
70
|
0
|
83
|
|
Quarter 3
|
July
|
18
|
0
|
16
|
0
|
34
|
|
August
|
19
|
0
|
14
|
0
|
33
|
|
September
|
21
|
0
|
44
|
0
|
65
|
|
Quarter 4
|
October
|
8
|
0
|
85
|
0
|
93
|
|
November
|
10
|
0
|
75
|
0
|
85
|
|
December
|
13
|
0
|
72
|
0
|
85
|
|
Year 2023
|
Quarter 1
|
January
|
15
|
0
|
48
|
0
|
63
|
|
February
|
12
|
0
|
38
|
0
|
50
|
|
March
|
12
|
0
|
52
|
0
|
64
|
|
Quarter 2
|
April
|
8
|
0
|
77
|
0
|
85
|
|
May
|
9
|
0
|
111
|
0
|
120
|
|
June
|
10
|
0
|
44
|
0
|
54
|
|
Quarter 3
|
July
|
8
|
0
|
36
|
0
|
44
|
|
August
|
9
|
0
|
15
|
0
|
24
|
|
September
|
2
|
0
|
29
|
0
|
31
|
|
Quarter 4
|
October
|
9
|
0
|
68
|
0
|
77
|
|
November
|
3
|
0
|
73
|
0
|
76
|
|
December
|
13
|
0
|
78
|
0
|
91
|
|
Year 2024
|
Quarter 1
|
January
|
4
|
0
|
33
|
0
|
37
|
|
February
|
6
|
0
|
45
|
0
|
51
|
|
March
|
11
|
0
|
98
|
0
|
109
|
|
Quarter 2
|
April
|
20
|
0
|
125
|
0
|
145
|
|
May
|
2
|
0
|
19
|
0
|
21
|
|
Total
|
490
|
0
|
2,521
|
0
|
3,011
|
