Контроль и ревизия. Экспертизы (самое важное)

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Контроль и ревизия. Экспертизы (самое важное)

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18. EXPERTISE

The general provisions on forensic examination, enshrined in the Federal Law "On State Forensic Activities in the Russian Federation" dated May 31.05.01, 73, No. XNUMX-FZ, apply to all types of forensic examinations, including forensic accounting.

State forensic activities are carried out in the process of legal proceedings by state forensic institutions and state forensic experts (hereinafter referred to as the expert) and consist in the organization and production of forensic examination.

The task of state forensic activity is to assist courts, judges, bodies of inquiry, persons conducting inquiries, investigators and prosecutors in establishing the circumstances to be proved in a particular case, by resolving issues that require special knowledge in the field of science, technology, art or craft .

During the production of a forensic examination, an expert cannot be in any way dependent on the body or person who appointed the forensic examination, the parties and other persons interested in the outcome of the case. The expert gives an opinion based on the results of the conducted research in accordance with his special knowledge.

It is not allowed to influence an expert on the part of courts, judges, bodies of inquiry, persons conducting inquests, investigators and prosecutors, as well as other state bodies, organizations, associations and individuals in order to obtain an opinion in favor of any of the participants in the process or in the interests of other persons. The expert must:

1) accept for production the forensic examination entrusted to him by the head of the relevant state forensic institution;

2) conduct a full study of the objects and materials of the case presented to him, give a reasonable and objective conclusion on the questions put to him;

3) draw up a reasoned written report on the impossibility of giving an opinion and send this message to the body or person that appointed the forensic examination, if the questions raised go beyond the expert’s special knowledge, the objects of research and case materials are unsuitable or insufficient for conducting research and giving an opinion, and the expert is denied supplementing them, the current level of development of science does not allow answering the questions posed;

4) not to disclose information that became known to him in connection with the production of a forensic examination, including information that may restrict the constitutional rights of citizens, as well as information constituting a state, commercial or other secret protected by law;

5) ensure the safety of the submitted objects of research and case materials.

The expert also performs the duties stipulated by the relevant procedural legislation.

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