Бухгалтерська експертиза як інструмент верифікації облікових даних під час процесуальних дій

Abstract

Practice shows that in the interaction process, individual participants in economic relations may deliberately not comply with legal norms, thus violating the rights of other entities. This leads to disputes, for the resolution of which the parties go to court and law enforcement agencies. In this regard, law enforcement agencies need an effective tool for verifying accounting data to detect and prevent crimes in the economic and legal sphere. The article's purpose is to substantiate the practicality of using accounting expertise to verify accounting data in legal proceedings. It has been established that the modern practice of forensic accounting expertise is a synthesis of legal and forensic concepts and in practice – methods and techniques. Since all business transactions are reflected in accounting, accounting data is the object of the study of offences of an economic nature. Accounting data are studied to identify traces of economic offences. Thus, law enforcement agencies must have knowledge of economics, accounting, economic control, which are specific to them. An examination carried out during the investigation of a civil or criminal case, when the determination of their circumstances requires special knowledge, acquires procedural features and means, in fact, an investigative action. The main task of accounting expertise is to verify the accounting data provided for research and to establish inconsistencies and contradictions in them, which in practice is proof of the disclosure of economic offences. When considering offences in the economic direction, such an accounting function as the legal protection of business entities is used.