In textbooks on criminology, you can come across the term forensic accounting. According to the current classification, enshrined in normative legal acts of the Ministry of justice, the right to use the term ” judicial economic examination of expert specialties:
11.1 Study of accounting documents, tax accounting and reporting;
11.2 Study of documents on economic activities of enterprises and organizations;
11.3 Study of documents of financial and credit operations.
Still in legal circles, judicial economic examination and forensic accounting will be used to identify individual branch of knowledge.
Forensic accounting expertise is appointed in that case when you need thorough and in-depth to explore the financial and economic activities, the production activities of the enterprise, institution, organization, that is, all financial transactions are carried out.
She is appointed at the request of the court or investigators, who can not give an objective assessment of the case. In this regard, forensic accounting may be as a protection for natural persons and for legal persons from unfounded accusations of crime and to protect their interests in disputes, and so attract the expert to testify in a truthful, rational expert opinion. Forensic accounting in General, is carried out in the course of the investigation. This examination are conducted by persons who have professional knowledge skills in the field of accounting, economic analysis, economic control. Experts the accountants, in turn, should guide the implementation of this type of examination directly from the user Manual on the forensic accounting expertise, in addition, is subject to General law and the law on judicial examination.
When conducting a forensic accounting expert accountant must first recognize or refute financial information, documents, securities, forms, invoices, contracts, and other signs of illegal activities of enterprises, institutions, organizations, which led to the theft of property, and the like. To install and the amount of damages or profits, as well as to establish a discrepancy between documents reflected in the economic data. After conducting this examination, the expert accountant of the conclusion. According to this conclusion, the court has the ability to rationally and objectively evaluate the circumstances of the case.
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