Appointment and production of forensic accounting expertise: theory and practice
When investigating economic crimes, the use of special knowledge is of great importance. The quality of this use often directly determines the final result of the investigation ¾ the establishment of the truth in a criminal case. But, as the generalized investigative practice of investigating this group of crimes shows, investigators make shortcomings when appointing a forensic accounting expertise (incorrectly formulate questions in the decision to appoint an expertise, present an incomplete set of documents to the expert, etc.). In turn, the experts also experience certain difficulties during the study, due to the imperfection of expert studies, the need for a comprehensive study of the object of examination, not only by a person with knowledge in accounting, but by a specialist in the field of computer technology (accounting is carried out using computer programs). All this ultimately hinders the timely disclosure of economic crimes, adversely affects the timing and quality of the investigation. This article analyzes the appointment and production of forensic accounting expertise in the investigation of economic crimes, identified organizational and methodological ways of its development.