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Is it harmful to me if the supervisor writes my name on the false accounts?

This is not possible. Think about it, if there is no problem, she should fill in your name instead of filling in her own name when asking something. Whoever makes the accounting report should fill in whose name, it must be Let her change.

How about you ask her and see what she says. If she wants to do nothing, then you can just say that since you have done nothing, then just change it. If anything happens, you will be the back-up.