СУТНІСТЬ СУДОВО-ЕКСПЕРТНОЇ ДІЯЛЬНОСТІ ТА КЛАСИФІКАЦІЯ ПОСЛУГ У СФЕРІ ЕКОНОМІЧНИХ ДОСЛІДЖЕНЬ
Journal Title: Science Review - Year 2018, Vol 4, Issue 2
Abstract
In the days of economic insecurity, in the time of crisis, uncertainty, contradictory of working legislation, a lot of legal entities and individuals, entrepreneurs, become the participants of litigation for a variety of reasons, starting from administrative matters with supervisory agency, finishing with criminal matters of stealing and financial loss. Formation of the state governed by the rule of low, maintenance of legitimacy, reinforcement of low and order in Ukraine, predetermine reasonability and objective necessity to apply by low enforcement to the forensic expert report during the criminal and civil matters’ considerations. System-oriented analysis of literature sources, dedicated to this topic, testifies that: there are still a lot of problems which are faced by both scientists and practicians during the expert investigations, therefore the necessity to solve it or, at least, to decrease of their quantity arises. Since forensic accounting expert report is appeared and on the all stages of its development, it was represented as solution for a various kinds of inquiries, herewith expert was considered as the scientific witness. Today entertaining different cases of economical crimes, judges, who don’t have finance and economic education, deal with the conclusions of economic advisers with the respect and attention. According to the conclusion’s results, judge accepts the selected decision, herewith conclusion is one of the kind of principal evidence. Value of conclusion also consists in argumentation of its refusal. Forensic accounting expert report’s appearance was practically justified by the call of time and necessity to help to the low enforcement in the process of investigation. It historically transforms from the form of control to the knowledge of accounting in the court process. For this reason, forensic expert reports’ classification for theory and practice, especially forensic accounting expert report, has the particular value, because it helps to define the directionality of methodic and organizational provisions.
Authors and Affiliations
І. В. Данилюк, Л. В. Дума
Keywords
Related Articles
- EP ID EP344983
- DOI -
- Views 134
- Downloads 0
THE EXPERIMENTAL RESEARCH ON THE ANTI-INFLAMMATORY ACTION OF THE NEW PIROXICAM-CAFFEINE PHARMACEUTICAL COMPOSITION
Conducting an experimental research on laboratory rats subjected to endogastric injections, our scientists have explored the influence of the non-steroid anti-inflamatory drug from the oxicam group piroxicam (4-hydroxo-2...
ИДЕАЛЬНАЯ ФОРМА МУЗЫКАЛЬНОГО ТЕЗАУРУСА
The musical thesaurus is considered as a repository of musical knowledge, a kind of information space that contains in material and ideal forms potential and actual cultural meanings embodied through a system of intonati...
COGNITIVE ASPECTS OF RESEARCH OF MEDIA DISCOURSE IN FOREIGN AND KAZAKHSTAN’S PRACTICE
This article explains the methodological aspect of the usage of the term "media discourse", and considered controversial issues of the discursive approach to the study of mass communication, its impact on the cognition....
ПЕРСПЕКТИВИ ВИКОРИСТАННЯ ЛАЗЕРНОЇ ДОППЛЕРІВСЬКОЇ ФЛОУМЕТРІЇ В ПЕДІАТРИЧНІЙ ПРАКТИЦІ
The microcirculation system is an important link in the normal functioning of the child's body. As scientific studies show, the change in the functioning of the microcirculatory channel is one of the main mechanisms in t...
PECULIARITIES OF TRANSLATION OF AMERICAN ABSURD LITERATURE
The translation of absurd literature, as a literary text, is one of the most popular trends at present time. Nowadays, absurd, being a metaphor for “out of harmony” or “ridiculous”, presupposes the presence of many meani...