In case of any conflict, without which it is difficult to imagine the economic activity, the situation can be corrected accounting expertise.This is a separate study conducted by qualified personnel, the purpose of which is to ascertain the real state of affairs in the organization.
Conducting accounting expertise aimed at identifying errors in record-keeping.Specialists also make checks legality of actions of law enforcement and tax authorities, as well as auditors.And in some cases there is forensic accounting, appointed by the judiciary is mandatory.Both voluntary and mandatory verification takes into account receipts, reports and orders, as well as available materials and equipment.
accounting expertise - is a form of procedural and legal establishment of the facts of the civil, criminal and economic misconduct.It is performed in the event that required information about directions and the size of financial flows, sources of financing, as well as the reasons for the sharp change in the financial condition of the company.
main objectives of accounting expertise:
- detection of errors in the design of accounting transactions performed;
- establish the facts of theft and shortages, and an explanation of their circumstances;
- quality assurance audits;
- determination of the amount of material damage;
- clarification of the actual number of available material objects;
- make recommendations on optimization of tax and accounting carried out business transactions.
examination object aims to identify errors in primary documents (invoices, cash orders, etc.), during which the experts can analyze the relevant data.It also discusses the combined registers (card bills, statements, and current orders) as well as other statements (declarations, balance sheets, profit and loss).
Terms and base purpose of forensic
accounting Forensic examination is always assigned and carried out in accordance with national legislation.However, it can only be assigned to an investigator or a judge.Its results are considered legal proof and can not be replaced by the interrogation protocol or any other document.
Classification forensic examinations
For organizational features distinguish examination:
- basic that solve the basic issues related to the court case;
- original;
- repeated.
on procedural grounds of the following types of examinations:
- commission (one question is considered by experts in various industries to provide a detailed conclusion on it);
- odnopredmetnye (one question is being studied by specialists of one branch);
- multidisciplinary (specialists from various sectors engaged in the study of several issues that are important for the consideration of the court case).
