Abstract:

On the basis of processing data file of various subjects of  business it has been revealed, that there are relationships of cause and effect of the factor of uncertainty and accounting risk. When carrying out a research, classification of external and internal factors of emergence of accounting risks was allocated. It is noted that uncertainty arises as a result because of a lack of information. It was as a result established that the conducted research is the effective tool directed to prevention of distortion of the accounting (financial) reports which are the main information source of a financial condition of economic entity.