THE LIMITS OF THE COMPETENCE OF THE EXPERT IN FORENSIC ACCOUNTING EXPERTISE
Class of judicial economic expertise include: forensic accounting expert, forensic financial and economic expertise and judicial tax expertise. Among these sorts of economic expertise is the most advanced forensic accounting expertise. Judicial accounting expertise is primarily an expert study of the primary accounting of accounting documents, registers and statements containing the evidence needed for the investigation on the issues raised and drawing conclusions. In the production of forensic accounting expert examination can be studied issues related to the accuracy of documentation of business transactions, compliance with the reflection in the accounting documents of the legal requirements of business transactions on the accounting and documentary validity of transactions. However, in some cases, forensic accounting expertise experts solve problems that make the competence of the investigator or the court. Questions posed to the expert, and an opinion on it can not go beyond its expertise.