Forensic Expert Assessment in Economic Expert Analysis
At the current stage of our country 's development, the problems of ensuring the economic security of the activities of economic entities, corrupt manifestations in the financial sphere with the criminal use of accounting documents for the purposes of theft and appropriation of budgetary funds, as well as the commission of other financial abuses are of particular importance. In special literature, crimes in the economic sphere using accounting knowledge are considered most latent and difficult to prove. In the article, accounting examination, as a forensic study, is considered as a tool to use professional accounting and analytical knowledge of an expert accountant in order to obtain evidence on economic offences. In this regard the authors carried out the analysis of the stages of an expert research existing in scientific literature. On its basis, the sequence of interrelated actions of the expert accountant and the procedures carried out by him at each stage of expert work are specified. The author 's classification of the conclusions of the expert opinion presented in the article allows not only to show the identified facts, but also to reflect their connection with the violation of legal norms with the indication of the specific provision of the normative act, the period in which the violation and the circumstances that contributed to its commission are used.