Economic expertise as a tool of the evidence of the obtained results

Анотація

Introduction. Economic expertise is defined as a procedural action that consists in conducting research and providing expert economist on issues, the solution of which requires special knowledge in accounting, finance, analysis, auditing. The obvious relevance of the problem, the incompleteness of theoretical developments in the field of economic expertise and the practical need for scientific substantiation of methods of its conduct, contributing to the identification of negative tendencies and the adoption of appropriate decisions for their elimination, led to the choice of the topic of proposed article. Methods. The following research methods are used in the scientific article: deduction and induction, synthesis and analysis, dialectical, historical and systematic approaches, specific methods. The information base of the scientific article is: legislative and regulatory acts, as well as articles in economic journals, monographs, scientific works of domestic and foreign scientists. Results. The main aspects, tasks, methods of economic expertise, the correct conclusion of the expert-economist on the basis of a certain study of the sources of information provided, as they are a necessary component in the formation of the evidence base of the investigated unlawful act are analyzed in the article. The main problems of theoretical and practical nature are highlighted, as well as the necessary ways of solving them, which are directed to the prospects of development and increase of efficiency of results of both the process of economic examination and the profession of economist, in particular. Discussion. The use of economic expertise as one of the sources of evidence, the detection of economic offenses, is unjustifiably one-sided and limited in nature. Insufficient development of the methodology of expert studies of the reliability of accounting and reporting information significantly narrows the scope of economic expertise, limiting it to meet the needs of judicial investigative bodies. All this leads to the search for alternative ways, identification and implementation of the necessary measures that would contribute to solving problematic issues in the field of forensic accounting. Keywords: economic expertise, expert economist, offense, evidence, methodology, sources of information, accounting.

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