Accounting. Forensic accounting: concept, tasks, difference from documentary audit (the most important)

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Accounting. Forensic accounting: concept, tasks, difference from documentary audit (the most important)

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87. Forensic accounting expertise: concept, tasks, difference from documentary audit

Экспертиза - this is the study and solution by experienced specialists, scientists of issues that require special knowledge in the field of science, technology, economics, art or craft. The examination is appointed by the investigator, court and arbitration.

Forensic accounting expertise explores the production and financial and economic activities of enterprises with various forms of ownership that have made losses, losses, theft of valuables, mismanagement and other negative phenomena reflected in accounting and reporting, as a result, have become objects of investigation by law enforcement agencies.

The forensic accounting expertise was tasked with clarifying the following questions:

▪ how justified is the shortage of inventory items from the financially responsible person on a specific date;

▪ is the lack of control over the use of powers of attorney to receive inventory items on the part of the accounting department the root cause that allowed the forwarder to receive materials and not deliver them to the enterprise warehouse. In addition to forensic accounting, there is also audit of financial and economic activities. Both forensic accounting expertise and financial and economic audit contribute to strengthening the rule of law, examine the economic activities of enterprises, identify all the negative aspects in it with the aim of eliminating and inadmissibility in the future, i.e. actively contribute to identifying the causes of mismanagement and working out measures to compensate for the damage caused damage to specific individuals.

Characteristics forensic accounting expertise and financial and economic audit:

▪ use the same sources of information when studying objects;

▪ use the same methodological techniques;

▪ use the same control and audit procedures;

▪ substantiate their conclusions on documented evidence;

▪ identified shortcomings and violations of legislative acts regulating economic activities are targeted in terms of material and legal liability;

▪ specificity in determining the amount of losses, losses, shortages of valuables and justification by a system of evidence are inherent.

Differences between forensic accounting expertise and the audit of financial and economic activities are due to their legal nature, goals, and tasks that they solve.

If the audit comprehensively examines the financial and economic activities of the enterprise, then the forensic accounting examination examines individual shortcomings identified by the audit in order to document the claims. Unlike an audit, forensic accounting examinations are carried out not according to a pre-planned plan, but as the need arises for them, only after a special decision is made by the body that appoints the examination (investigator, court, arbitration), or by a freelance employee of the state expert institution. A significant difference between a forensic accounting expertise and an audit of financial and economic activities is that the parameters of its study are limited by the range of issues posed for decision by law enforcement agencies.

Author: Kabkova E.N.

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