QUESTIONS THAT ARE ARRANGED WHEN CARRYING OUT THE EXAMINATION ON DOCUMENTAL CONFIRMATION OF THE FAILURE OF COMBUSTIBLE MATERIALS.

Abstract

One of the most important tasks of economic expertise in the study of accounting, tax accounting and reporting documents, which are established by the Scientific and Methodological Recommendations on the preparation and appointment of forensic examinations and expert studies, approved by order of the Ministry of Justice of Ukraine of October 8, 1998 № 53/5, is the definition of a documentary confirmation of the size of the shortage of fixed assets, material values, stocks, including the shortage of fuel and lubricants.
 The above regulatory document to the indicative list of issues addressed by this type of forensic examination included the following:
 - Is the shortage of fixed assets, material values, stocks (including fuel and lubricants) established by the inventory report at the enterprise (the name of the enterprise is indicated) documented for the period of the materially responsible person (the employee is indicated, the materially responsible person) in the amount of (indicate quantitative and value indicators) as of (date indicated)?
 In the modern world, business entities for conducting accounting and tax accounting, the preparation of documents using specialized software.
 Therefore, recently, a significant part of forensic economic examinations on the issue of confirming the shortage of fixed assets, material values, stocks, including fuel and lubricants, is appointed not only for properly prepared inventory materials and accounting records of a business entity provided for research to experts, but also by screenshots (snapshots of images on the screen of documents, programs, diagrams, etc.), which in their opinion may be documentary evidence of this s accounting and inventory results.
 The article describes an example of the question put to the study, provides an analysis of the current legislation of Ukraine on the correctness of the inventory of fuels and lubricants and the determination of the shortage, as well as an algorithm for conducting expert examinations as defined by the legislation of Ukraine. Analyzed the materials provided to the expert, which cannot be documented evidence of a shortage of fuel and lubricants.