In the event of various conflict situations, without which it is difficult to imagine economic activity, accounting expertise can correct the situation. This is a separate study conducted by qualified specialists, the purpose of which is to clarify the real situation in the organization.
Conducting accounting expertise is aimed at identifying errors in maintaining documentation. Specialists also check the lawfulness 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 checks take 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 unlawful actions. It is carried out in the event that information is needed on the directions and amount of financial flows, sources of financing, as well as the reasons for the sharp change in the financial condition of the enterprise.
The main objectives of accounting expertise:
- identification of errors in the design of accounting operations;
- establishing the facts of theft and shortages and clarifying their circumstances;
- audit quality check;
- establishing the amount of material damage caused;
- elucidation of the actual amount of available material objects;
- development of recommendations regarding the optimization of tax and accounting of business transactions.
The examination of the object is aimed at identifying errors in the
primary documents (invoices, cash orders, etc.), during the analysis of which specialists can obtain the necessary data. It also considers consolidated registers (card accounts,
turnover sheets and warrants), as well as other statements (declarations, balances, profit and loss statements).
Conditions and grounds for the appointment of a forensic examination
Forensic accounting expertise is always scheduled and conducted in accordance with national law. However, she can only be appointed as an investigator or judge. Its results are considered judicial evidence and cannot be replaced by an interrogation protocol or any other document.
Classification of forensic examinations
On organizational grounds distinguish expertise:
- the main ones that solve basic issues related to the court case;
- initial;
- repeated.
According to the procedural features, the following types of examinations are distinguished:
- commission (one issue is considered by experts in various industries to provide a detailed conclusion on it);
- single-subject (one question is being studied by specialists of the same industry);
- multi-subject (specialists from various industries are studying several issues that are important for the consideration of this court case).