Abstract
The paper addresses the issues of quality assurance in forensic operations, as well as harmonization and convergence of expectations regarding the ways in which forensic economics can serve the interests of justice, given the varying economic contexts in countries that use different accounting systems. It is observed that even within the same country there may be differences in the way individual public agencies understand the objectives of forensic investigation into economic matters. However, despite existing disagreements, it is still crucial to search for common ground and work towards their reconciliation, drawing on international experiences and other countries' perspectives in the field of forensic practices. The authors propose building a list, or a glossary of key terms as a first step towards a shared theoretical framework in the field of forensic economics.
Highlights
The paper addresses the issues of quality assurance in forensic operations, as well as harmonization and convergence of expectations regarding the ways in which forensic economics can serve the interests of justice, given the varying economic contexts in countries that use different accounting systems
Глобализация и сопутствующая ей интеграция давно вошли в жизнь современных людей
Применение международных стандартов, да и просто понимание того, как, на каких основаниях, на какой научной базе, исходя из каких предпосылок проводятся те или иные судебные экспертизы и получаются те или иные экспертные результаты, способствуют формированию доверия к исследованию, выполненному иной экспертной организацией (в том числе экспертной организацией иного государства или частнопрактикующим экспертом), уяснению примененных экспертных подходов и т. п., позволяют воспользоваться передовыми разработками и достижениями в области науки судебной экспертизы
Summary
The paper addresses the issues of quality assurance in forensic operations, as well as harmonization and convergence of expectations regarding the ways in which forensic economics can serve the interests of justice, given the varying economic contexts in countries that use different accounting systems. Одним из аспектов такого взаимодействия является сближение, а в идеале и унификация национальных подходов к судебно-экспертной деятельности (СЭД).
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