DEVELOPMENT OF THEORETICAL AND METHODICAL BASES OF FORENSIC EXAMINATION: ORGANIZATIONAL AND METHODICAL REQUIREMENTS TO EXPERTS AND PROCEDURE OF THEIR ACTIVITY
Journal Title: Юридичний бюлетень - Year 2018, Vol 8, Issue
Abstract
This research is directed to establishment of certain uniform organizational and methodical requirements to experts and procedure of their activity. The research is based on studying and generalization of theoretical and practical material, the comparative analysis of the legislative base. The author used such methods of research as the analysis and synthesis, classification, group, logical, system and complex approaches. In article the thesis, according to which accounting examination is independent activity of the expert in the research of correctness of reflection in account and representation inthe reporting the facts of economic activity of subjects in which actions by law enforcement agencies saw signs of certain economic offenses, is formulated. It is noted that forensic expertise can be carried out by both the state, and non-state experts. As the last involvement of audit organizations, individual auditors or scientists is possible. However in the legislation there are no accurate requirements to qualification of non-state experts. In practice it leads to unequal position of the state and non-state experts and also can be a reason for revision of results of the expertise which is carried out by the non-state expert and purpose of repeated examination that in turn, will increase the term of consideration of the case in court. In this regard the author showed the expediency of introduction of certain objective criteria for evaluation of qualification of experts-accountants. Such assessment will allow to monitor maintenance by experts of due skill level. For development of organizational bases it is offered by the author to establish the uniform principles of performing the accounting examination, proceeding from the principles of expert activity in general and also audit as a type of independent financial control. As a part of evidential base during the judicial proceedings concerning the economic offense the conclusion by results of forensic examination has to contain answers to the questions posed in essence and should not have the reasons for deviations. The rejection of the expert opinion is, as a rule, possible in view of incompetence of the expert, his interest or poor performed accounting examination. For this purpose in article the author proposed introduction the principles of legality, independence, objectivity, comprehensiveness and completeness of research, professional competence and professional scepticism and also proposed the forms of the conclusions about level and effectiveness of professional activity of experts-accountants.
Authors and Affiliations
Тетяна Іванівна Моргунова
Keywords
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