ACCOUNTING EXPERTISE OF THE FINANCIAL RESULTS REPORT OF A BUSINESS ORGANIZATION IN FIGHTING AGAINST ECONOMIC CRIMES
The relevance of the research topic is that more and more often accounting expertise is appointed in the civil, arbitration and criminal proceedings. The important issue is the design and presentation of its results, which can be taken as evidence. In this regard, the development of a methodology for conducting an accounting expertise of the financial results report of commercial organizations is of considerable theoretical and practical interest. The problem statement it to carry out a comprehensive study of the accounting expertise methodology of the financial results report, which is focused on obtaining reliable evidence in legal proceedings. The purpose of the study is to develop theoretical assumptions and practical recommendations on the accounting expertise of the financial results report of a commercial organization, to present a conclusion on the results of the expertise to investigating authorities in the course of the fight against economic crimes. In the framework of this study, the following general scientific methods of cognition were used: grouping, analogy, deduction, induction, analysis, synthesis, etc. A systematic approach was used as a methodological base. According to the results of the study, theoretical provisions on the content and principles of accounting expertise were further developed, and practical recommendations for its implementation in a forensic expert study of the financial results report of commercial organizations were developed.
Keywords: accounting expertise, report on financial results, commercial organization, expert accountant.
Highlights:
♦ when performing the study, the following key results were obtained;
♦ theoretical foundations of accounting expertise are reviewed, possible distortions contained in the statement of financial results are disclosed;
♦ the stages and content of the accounting expertise of the report on financial results report are determined;
♦ accounting and analytical procedures are presented; the composition of the information support of accounting expertise of the financial results report are determined;
♦ methodological and practical recommendations are developed for conducting accounting expertise of the financial results report of a commercial organization.
Vera A. Manyaeva, Doctor of Economics, Associate Professor, Samara State University of Economics; Tatyana S. Gunkina, Assistant Auditor, LLC “Auditing Firm Constanta”.