2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
In the event of various conflict situations, without which it is difficult to imagine economic activity, accounting expertise can correct the state of affairs. This is a separate study conducted by qualified specialists, the purpose of which is to find out the real state of affairs in the organization.
Carrying out accounting expertise is aimed at identifying errors in record keeping. Also, specialists check the legality of the actions of law enforcement and tax authorities, as well as auditors. And in some cases there is a forensic accounting examination, appointed by the judicial authorities without fail. Both voluntary and mandatory verification takes into account receipts, reports and warrants, as well as available materials and equipment.
Accounting expertise is one of the forms of procedural and legal establishment of facts about civil, criminal and economic misconduct. It is carried out ifif you need information about the directions and size of financial flows, sources of financing, as well as the reasons for a sharp change in the financial condition of the enterprise.
Main objectives of accounting expertise:
- detection of errors in the execution of accounting transactions;
- establishing the facts of theft and shortages and clarifying their circumstances;
- Checking the quality of revisions;
- determination of the amount of material damage caused;
- finding out the actual number of available material objects;
- development of recommendations regarding the optimization of tax and accounting of business transactions.
Examination of an object is aimed at identifying errors in primary documents (waybills, cash orders, etc.), during the analysis of which specialists can obtain the necessary data. Consolidated registers (cards of accounts, turnover sheets and orders), as well as other reporting (declarations, balance sheets, income statements) are also considered.
Conditions and grounds for the appointment of a forensic examination
Forensic accounting expertise is always appointed and carried out in accordance with national legislation. However, it can only be appointed by an investigator or a judge. Its results are considered as forensic evidence and cannot be replaced by the protocol of interrogation or any other document.
Classification of forensic examinations
According to organizationalfeatured distinguish expertise:
- main, which solve basic issues related to the court case;
- original;
- repeated.
On procedural grounds, the following types of examinations are distinguished:
- commission (one question is reviewed by experts in various industries to provide a detailed conclusion on it);
- one-subject (one question is studied by specialists from one industry);
- multi-subject (specialists from various industries are studying several issues important for the consideration of this court case).
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