Application of special economic knowledge in forensic accounting expertise

Abstract

In this article, the actual aspects of the application of special economic knowledge in the field of accounting in the production of forensic economic expertise are considered, organizational and methodological ways of its implementation are determined. Forensic accounting expertise is appointed in cases where it is necessary to apply special economic knowledge to resolve issues arising during the investigation. The study of the main competencies of the forensic expert-economist allowed us to identify problematic aspects of the investigation of economic crimes that can affect the quality and duration of forensic economic expertise. In this context, the appointment of a forensic accounting examination assumes that the expert has the appropriate qualifications in the field of accounting, which will be applied by him when evaluating the documentation provided to achieve the purpose of the examination. The scientific basis of forensic accounting expertise is a system of knowledge about legal regulation and accounting methodology. A scientifically based approach to conducting an expert study of the documentary validity, completeness and reliability of the reflection of the facts of economic life in the accounting registers and financial statements of an economic entity will allow forming a reasoned and motivated conclusion to the questions posed to the expert during the judicial investigation.