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21. FORENSIC ACCOUNTING EXPERTISE
Forensic accounting expertise is appointed in cases of need. In each specific case, the person conducting the inquiry, the investigator and the court must resolve this issue based on specific circumstances.
With the help of forensic accounting expertise can:
1) check the correctness of the results of documentary audits, audits, documenting operations for the receipt, preservation, sale of inventory and cash;
2) identify the presence of actual data related to the shortage or surplus of inventory and the amount of material damage;
3) determine the conformity of the reflection in the accounting documents of business transactions with the requirements of accounting and reporting and applicable regulations;
4) establish documentary validity of posting, issue and write-off of materials, finished products, goods, sizes and cost of unaccounted products, determined taking into account the conclusions of technologists, merchandisers and other specialists;
5) ascertain the documentary validity of the amounts for claims resolved in civil proceedings;
6) specify the circle of persons who, during the period of shortage or surplus formation, had inventory items or cash, as well as persons obliged to ensure the fulfillment of accounting and control requirements, non-compliance with which was established during the examination;
7) identify violations in the organization of accounting and control that contributed to the formation of material damage or prevented its timely detection;
8) establish the conditions conducive to committing abuses.
Forensic accounting expertise is appointed by a prosecutor, investigator, bodies of inquiry or an arbitration court, as a rule, after an audit, as a result of which conflict situations were revealed. It is drawn up by a resolution that indicates the grounds for the appointment of an examination, the name of the expert accountant who is entrusted with its production, a list of issues that are intended to be resolved by a forensic accounting examination, and a list of materials provided at the disposal of an expert accountant for an expert study (acts of audits, primary accounting documents, inventory sheets, accounting registers, etc.).
The volume of materials provided to the expert accountant is determined by the investigator. If an expert accountant considers that the materials provided by the investigator are not sufficient for preparing a conclusion, then he can obtain the material of interest to him for research only through the investigator. The investigator may refuse to provide the required materials to the expert accountant, but at the same time he must indicate the reason for the refusal. In such cases, the necessary volume of documents provided to the expert accountant will be determined by the prosecutor supervising the proceedings.
Based on the results of the research, an expert on his own behalf or a commission of expert accountants give a written opinion.
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