ESPECIALLY THE PRODUCTION OF FORENSIC ACCOUNTING
The article is devoted to the consideration of the specifics of the implementation of forensic accounting expertise, the stages and the program of the conduct, the development of measures aimed at improving it. The measures of expert prevention of economic crimes are considered. In connection with the development of market relations, there has been a significant increase in the number of offenses and economic crimes in the Russian economy. The shadow and criminal economy is an acute problem of society and the state. The collection of evidence base and expert documentation of the facts of criminal encroachments in the economic sphere, during preliminary investigation and judicial investigation, is possible with the help of forensic accounting expertise. The list of materials necessary for the examination depends on the specifics of the criminal case in question, the industry and the direction of financial abuse. Examination is carried out in several stages and concludes with drawing up of the conclusion. The expert's conclusion is the result of the study of the submitted materials and consists of the introductory, research and final parts. The problems of expert activity are: the incompleteness of documents submitted for examination, inaccuracies in the formulation of questions that affect the increase in the timing of the examination. There is a need to create methods for identifying and countering abuses in accounting, developing methods of expert prevention. The objectives of the expert prophylactically are: minimization of illegal benefits from the commission of a crime and elimination of the conditions for their commission.