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What Are The Types Of Accounting Errors?

2010/12/18 10:40:00 61

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Through right

Audit accounts

The observation and analysis of a large number of accounts error cases found in the work can classify the account errors as follows:

According to the error inertia classification, it can be divided into recurrent errors and accidental errors.

For example, some accountants, 9 or 4, are often wrong, while in manual calculations, one is less than one.

According to the classification of the effects of negligence errors, it can be divided into absolute errors and relative errors.

On the whole, it is absolutely wrong to influence the results of enterprise operation. If the income is recorded in the accounts, it is absolutely wrong to make the business results untrue.

As a whole, it does not affect the business results of enterprises. It is a relative mistake. For various reasons, the increase in profits last month will reduce the profit this month, and it will not affect the overall outcome.

Erroneous

form

Classification can be divided into substantive errors and formal errors.

The errors affecting accounting contents are substantive errors, for example, accounting processing or calculation errors are substantive errors.

Errors that do not affect accounting contents are wrong in form.

It is wrong to write accounts with pencil or ballpoint pen.

According to the attribution of errors, classification can be divided into two parts: principle error and technical error.

Any mistake that breaches the accounting theory, system and regulations is a mistake of principle, and any mistake that occurs in accounting affairs is a technical error.

According to the degree of negligence, it can be classified into

serious

Mistakes and minor mistakes.

Any errors that occur are sufficient to affect the judgment of financial statements, that is, serious errors. The director (Manager) must point out and correct such errors. On the contrary, any errors that occur are not enough to affect the judgment of the financial situation, that is, general errors or minor errors. The director (Manager) needs to remind them or even ignore them so that the accountants can correct them by themselves.