When the parties cannot come to a mutually beneficial solution to the problem, they tend to appeal. Accountants are often in the role of the "miners" of factors. The tool for obtaining information is the forensic accounting examination.
Essence of the question
In the process of its professional activity, the accountant at least once had to be faced with the conduct of judicial accounting expertise (hereinafter referred to as SBE).
Is it worth it to be afraid? In what cases is the SBE? Who can be the initiator of the SBE? We will try to deal with these issues.
SBE does not apply to the number of mandatory examinations, but is appointed if necessary by the prosecutor, investigator or court. SBE results are used in making a decision by the court in criminal, administrative or civil cases. The subject of the judicial accounting examination is "the expert study by the expert, the establishment of unusual conditions and techniques for the commission of economic operations and records with the simultaneous definition of the place, time, mechanism, method, the qualitative and quantitative characteristics of the data accounting distortion. From this vesizated characteristic of the subject matter, the following will be followed by the following: Judicial accounting expertise is the establishment of true economic operations on the expert documents (instructions for the production of judicial accounting examinations in expert institutions of the Ministry of Justice of the USSR, approved the Ministry of Justice of the USSR on July 2, 1987 . № K-8-463).
The main distinguishing features of the SBE from other types of financial and economic control (for example, a tax audit) is the study of materials and objects specified in the decision of the investigator or the court definition. Tax audit is a kind of revision associated with the fulfillment of legislation requirements for a certain period of time. When conducting a SBE, a limited number of issues defined by investigative or judicial authorities are considered.
The legal basis for the SBE is the law of May 31, 2001 No. 73-FZ "On state forensic expert activities in the Russian Federation"; Civil Procedure Code of the Russian Federation; Arbitration Procedure Code of the Russian Federation; Criminal Procedure Code of the Russian Federation; Customs Code of the Russian Federation; Tax Code of the Russian Federation.
Judicial accounting examination is appointed:
- in criminal cases related to the embezzlement and other economic and tax crimes;
- on tax and customs disputes: tax evasion, the correctness of determining the customs value of goods, confirmation of the intelligence of the costs;
- on corporate disputes: challenging a major transaction by a participant (shareholder) of the economic society; calculation of the actual value of the share in the authorized capital;
- According to disputes associated with the execution of contractual obligations and reimbursement of damages and missed benefits.
Requirements for specialist
Note that not everyone can act as an expert on a particular cause. According to paragraph 2, the examination instructions within the arbitration process can be carried out by the forensic expert institution of the Ministry of Justice of Russia. In addition, such examinations can produce experts who are not full-time employees of these institutions, by virtue of paragraph 3 of the instructions.
In accordance with paragraph 2 of Article 55 of the APC RF, the person who is entrusted to conduct an examination is obliged to call the Arbitration Court to come to court and give an objective conclusion on the issues raised. However, it is necessary to take into account that since the expert participates in a lawsuit on a contractual basis, it has the right to refuse to participate in the process as an expert (an exception is an expertiary officer).
The grounds, due to which the expert cannot participate in the consideration of the case:
- If, with the previous consideration of this case, he participated in it as a judge, the prosecutor, assistant judge, the secretary of the court session, the representative, translator or a witness. The participation of the expert in the previous consideration by the Arbitration Court of this case is not the basis for its exception from the trial;
- if he is a relative of a person who participates in the case, or his representative;
- if personally, directly or indirectly interested in the outcome of the case, or there are other circumstances that may cause doubt in its impartiality;
- if it is (or previously located) in a service or other dependence on a person who participates in the case, or his representative;
- if he made public statements or gave an assessment on the merits of the case under consideration;
- If he conducted audits or checks, whose materials became a reason to appeal to the arbitration court or are used when considering the case.
In the presence of these grounds, the expert must refuse to participate in the process. An expert resistance statement may be submitted by persons participating in the case, as well as the discovery can be considered on the initiative of the court.
Nuances
In economic disputes, it is often necessary to determine the amount of debt between the parties to the transaction or the definition of the amount of damage caused.
In the civil and arbitration process, the SBE is appointed at the request of the participants in the process, as well as on the initiative of the court. The defendant and the plaintiff have the right to submit a court in writing a list of issues by which the expert must give clarification. Thus, if you, as an accountant, understand the bodies of charges or claims who are imposed on your enterprise, you can recommend your head to a tax, economic, corporate dispiter. It is necessary to take into account that the final definition of the task of the expert (i.e. the range of issues) belongs to the court (paragraph 3 of Art. 135 of the APC RF, paragraph 1 of Art. 80 Code of Civil Procedure of the Russian Federation).
SBE is prescribed if it is necessary to establish any fact on the basis of special knowledge in the field of economics and accounting, as well as to clarify the court of relevant issues. However, there are situations where the accountant expert requires not only to qualify the economic operation on the basis of accounting documents, but also to estimate the legality of the accounting methods.
Let us give an example. The experts managed to establish a violation of the provisions of the Law of October 26, 2002 No. 127-FZ "On Insolvency (Bankruptcy)". The reason was the incorrectly applied method of depreciation for accounting purposes. This error led to overestimation in acts of receiving and transmitting depreciation amounts and the reduction of the residual value of fixed assets.
Another example will be the presence of contradictions in tax and accounting. Thus, the amount of the tax base in some cases is determined in accordance with the accounting rules. If there are contradictions in the rules, there is a risk that the accounting methods applied by the taxpayer will be invalid. In this case, companies are involved in tax liability with the detachment of the amount of the appropriate tax. According to Article 64 of the APC of the Russian Federation, evidence in the case is the facts of fact information obtained under the procedure, on the basis of which the court establishes the presence or absence of circumstances that are important for the correct consideration of the case. Expert conclusions may be such evidence.
It should be borne in mind that all evidence (including expertise) by virtue of Article 67 of the APC RF must be relaxed, that is, to relate to the case under consideration. Thus, accounting experts conducted within the framework of others, albeit similar, cases apply only in these cases.
Expert "in business"
In the criminal process, the right to appoint expertise is provided to the investigator (part 1 of Art. 195 of the Code of Criminal Procedure). The participants of the criminal case (victim and the accused) may apply to the investigator on the assignment of the SBE, this is not prohibited. Questions that can be delivered within the SBE, quite a lot (see diagram No. 1).
SBE is considered appointed since the date of the relevant definition of the court or the resolution of the judge, the person producing inquiry, the investigator or the prosecutor (see scheme No. 2). This document indicates: grounds for the appointment of expertise, surname of a specialist, a list of issues that need to be resolved, a list of materials provided at the expert to conduct a study (acts of revisions, primary accounting documents, inventory reports, accounting registers, contracts, etc.), Fixed the deadline for the SBE. The expert cannot be in any dependence on the body or person appointed SBE, from the parties and other persons interested in the outcome of the case. The expert is criminalized for the results of the examination.
Of course, the most unpleasant examination for accountant is the one under the criminal case on tax crimes. But if you faithfully performed your duties, you have nothing to be afraid.
Who pays
If the SBE is appointed by the petition of the person interested in conducting an examination, the same person and the expert research is made (part 3 of Art. 109 of the APC RF). If the examination is appointed on the initiative of the Arbitration Court, payment should be made from budgetary funds. As a rule, the above rate of the APC RF does not work.
If we consider the possibility of attributing the cost of paying an expert study to reduce taxable profits, then it is necessary to take into account the category of business and the subject of the claim. So, according to the arbitratres (Resolution of the FAS of the Volga-Vyatka district dated October 13, 2009 in case number A43-25248 / 2004-32-1116), expenses can be taken into account in taxation, if the examination is related to the investigation of the embezzlement at your enterprise or with Tax disputes.
Olga Romanova, Managing Partner LLC "Legal group" Ratum "
An important component in the activities of any enterprise, a company or organization is accounting. It serves as the basis of financial analysis, and makes it possible to assess the real state of affairs on the company, and take the necessary management decisions on time to more efficient business development. Help to understand complex accounting issues and is designed by accounting expertise, which is one of the types of judicial economic research.
Goals and objectives of accounting expertise
Each enterprise in the course of its economic activity is conducting financial transactions that are reflected in the accounting documentation. Forms of doing this reporting are constantly being improved, undergoing changes, as a result of which the maintenance of accounting can be distinguished. The objectives of accounting expertise are:
- establishing compliance of accounting accounting operations with the requirements of the law, which is the key to the successful operation of any enterprise;
- checking the correctness of calculating tax deductions;
- determination of material damage from fraudulent actions and theft;
- search for truth in solving conflict situations;
- creating an evidence base for investigating economic crimes.
Being a non-criminalistic expertise, such independent accounting studies may be carried out on the initiative of the court and the investigation bodies, or on the basis of a civil-legal contract.
Judicial accounting examination - These are studies conducted to determine the real financial condition of the checked entity entity. The task of such an inspection is to establish all of whether financial operations are reflected in the reporting and is accounting in accordance with the existing rules.
With judicial accounting examination, all parties to accounting are analyzed and checked and such tasks are solved as:
- analysis of all credentials for finding distortions in them;
- diagnosis of violations;
- restoration of missing records and distorted information;
- assessment of the influence of detected distortion on economic indicators;
- establishing the compliance of the official reporting of Chernov notes;
- identifying violations in accounting reporting in order to conceal the effects of detected distortion;
- evaluation of the correctness and objectivity of previously conducted audits.
Cost of accounting expertise
* The exact cost of expertise depends on the issues supplied before the expert.
The period of examination is from 10 working days.
Subject and objects of accounting examination
The main purpose of the accounting examination is to verify all the economic activities of the enterprise, all the economic and financial transactions carried out on it, the methods of their committing and mapping in accounting documents. First of all, records are checked related to conflict moments that are interested in research initiators.
The subject of research examination may be:
- compliance with the accounting methodology;
- the correctness of the completion of accounting documents;
- violations of financial procedures;
- procedure for conducting audit;
- facts of unplanned losses or existence of excess TMTS and cash resources;
- exceeding authority with responsible employees.
For the establishment of truth, judicial accounting examination conducts analysis and evaluation of such objects as:
- primary accounting documents, which include cash orders and overhead, payment orders, invoice and acts of write-off;
- materials of mechanized accounting (disks, magnetic tapes or flash drives with memory cards);
- financial statements, including declarations, enterprise balance, income statements;
- acts of inventories;
- various counting registers, such as facial accounts, revolving statements or order journals;
- various concomitant documents, including contracts, business correspondence, decisions of guidance on audit acts.
The procedure for conducting accounting expertise
Regardless of the procedural status of accounting research, there is a certain procedure for their conduct, which implies phased performance. First of all, the sides of the company or enterprises that are interested in the initiators of accounting expertise are analyzed.
At this stage, experts can be delivered specific issues, including on individual financial transactions:
- how many material values \u200b\u200bare actually available;
- whether the amounts of funds existing on accounts with the total amount of financial obligations of the Company coincide;
- are existing accounting standards complied with the expenditure of material resources;
- what are the sources of financing a specific investment project and for what contracts are transferred to its implementation;
- whether a specific operation was properly decorated;
- the salary of employees for a certain period of time was charged correctly;
- how reasonably the one or another accounting operation was carried out;
- what are the reasons for discrepancies in accounting documents;
- the material values \u200b\u200bwere correctly credited for a specific period according to the primary documents.
Video about the features of the judicial and economic expertise
Any independent accounting examination is a comprehensive in-depth study, where a complete analysis of accounting activities is required to search for truth. Therefore, at the following stages, other documents and archival materials that can shed light on major errors or abuses, which came the cause of violations and distortions in the company's accounting were being checked.
Better to attract responsible
It is clear that the implementation of such works requires special expert's preparedness and sometimes quite large amounts of work affecting the cost of accounting expertise. It is best to attract serious and authoritative expert organizations with extensive experience in conducting economic experts to such responsible research.
Our Examination Center and Evaluation in Moscow applies to the number of such companies. We have decade experience in this direction and qualified personnel of experts, ready to fulfill accounting expertise of any complexity.
The development of market relations in the Russian economy caused a significant increase in the number of economic disputes and offenses, among which taxes are dominated. One of the main evidence in their investigation and legal proceedings is the conclusion of forensic expertise.
According to the nature of the actual data under the production of expertise, special knowledge, with the use of those or other judicial issues, all examinations in the theory of legal proceedings are divided into criminalistic, medical, technical, economic, etc.
Economic expertise is a type of forensic examination, which includes judicial accounting, financial and analytical, financial and credit components (Fig. 1.1) Boronenkova S.A., Kozyrchikova E.Yu. Judicial accounting expertise: purpose, tasks, techniques // News of the Ural State Economic University. 2011. T. 36. No. 4. P. 142-149 ..
Fig. 1.1
During the forensic examination, it is considered:
information about actually perfect economic operations with the participation of business personnel in a certain period;
reflection of economic operations in primary accounting (or other) documents, in accounting registers (accounting and tax) and reporting forms (accounting and tax).
During the forensic accounting expertise, issues related to the establishment of actual data on the financial and economic activities of the case persons, as well as with a reflection of this activity in accounting, with the establishment of compliance with the calculation of taxes with the required order.
During the production of financial and analytical examination, issues related to the analysis of the state of solvency of the organization are investigated; Issues related to obtaining, returned credit funds, as well as with the specifics of credit relations arising during financial and credit expertise.
The forensic accounting examination is part of the judicial and economic expertise and represents the study of production and economic processes by studying the ways of conducting accounting, receptions of accounting operations and records, places, time, method, quantitative and qualitative characteristics of credentials in order to present a motivated conclusion for law enforcement bodies and courts.
The need for judicial accounting examination arises in connection with the use of special knowledge in the accounting, control and analysis of economic activities in order to comprehensively and objective research of the actual circumstances of the case.
Judicial accounting examination and assessment of the accuracy and reliability of accounting information occupy a special place in the system of identifying and preventing economic crimes and violations of financial and economic discipline.
More attention to this problem is also caused by the fact that in modern conditions the nature of crimes in the economic sphere is improved and an increase in the intellectual level of persons who have committed economic crimes is observed. If earlier the object of expert research was mainly offenses related to the investigation of the facts of embezzlement and theft of inventive material values, cash, now the most common crimes committed by the distortion and falsification of the accounting reporting data for tax hides, illegal loan, are Deception of potential investors (partners), etc.
In art. 9 of the Law "On State Forensic Expert Activities in the Russian Federation" of May 31, 2001 No. 73-ФЗ defines the concept of forensic examination as a procedural action consisting of research and giving an expert.
Due to the fact that the forensic accounting expertise can be appointed by civil, arbitration and criminal cases, its implementation is governed by the relevant regulatory and legislative acts.
The forensic examination differs from non-judicial in the fact that the order of its appointment and production, as well as the use of the results obtained at the same time, is provided for by procedural legislation. The law identifies the grounds and conditions for the appointment of forensic examination, the procedure for its implementation, the principles of evaluation and use of the expert's conclusion as evidence in the case are established; The rights and obligations of participants in the criminal, civil, arbitration and administrative process in conducting judicial expertise Tolkachenko A. A. Judichetry: studies. Handbook for universities. M.: Uniti, 2012 ..
The grounds for the production of judicial accounting expertise are the definition of the court, the judge of the judge, the person who produces the inquiry, investigator or the prosecutor. The forensic examination is considered appointed from the day the decision or the relevant court definition. In the overwhelming number of cases, judicial accounting examination is appointed by the investigator. On the investigator, in accordance with the Criminal Procedure Code, the obligation to collect evidence is imposed on the basis of which the presence or absence of a socially dangerous act, the guilt of the person who has committed this act, and other circumstances of Kozyrchikov E. Yu, Peschansky G. V. To the question of the process algorithmization Production of forensic examinations appointed when investigating criminal cases on tax crimes // Vestn. Acad. ECON. security of the Ministry of Internal Affairs of Russia. 2010. № 1 ..
The most significant grounds for the appointment of judicial accounting expertise, in addition to the need to study issues requiring special knowledge of the accountant, are:
the poor quality of the revision or tax audit, the presence of contradictions between the Audit Act (verification) and other cases of the case, indicating an incomplete study;
substantiated objections of organizations on acts of inspections of compliance with legislation (on taxes and fees, etc.), declared during the investigation of the criminal case;
the investigator's doubts in the inspection conclusions, the need to verify the compliance of the testimony of the accused, suspected and witnesses to the data of accounting, etc.;
the reasonable petition of the accused of appointing forensic expertise.
The materials necessary for an expert accountant for each specific case establishes a person who appointed an examination, however, the presentation of additional materials can be carried out and after the appointment of expertise, if an expert applies to this when, in his opinion, the materials provided enough for the production of research.
The appointment of examination in the trial is reflected in the Special Procedure Act - the court on the appointment of forensic examination and is due to the fact that the prosecutor, the defender, the defendant, the victim, civil plaintiff, the civil respondent and their representatives, are involved in formulating issues and determining the circumstances under study. The peculiarities of the expert accountant in the lawsuit also include the procedure for interrogation by the court and the parties.
The following stages of judicial accounting examination in court can be distinguished:
an expert accountant who arrived in court, with the permission of the presiding party acquainted with the case and conducts a study of evidence relating to the subject of judicial accounting expertise;
the participants of the process pose an accountant issued issues in its competence;
if necessary, an expert accountant makes a statement about the term and certain conditions for the judicial accounting examination;
an expert accountant is preparing answers to questions set in front of him;
conclusion is drawn up;
conducted by the examination accountant by the court.
The need for a commission or comprehensive examination is indicated in the decision (definition) on the appointment of expertise. An expert that produces an examination outside the expert institution, concluding the need for a commission or comprehensive examination, a question of this is a question before the investigator (by the court) in the manner prescribed by the procedural law.
The tasks of the judicial accounting examination can be divided into four groups.
1. Establishment of the validity of the posting and write-off material values \u200b\u200band money. In this case, accounting expertise sets:
the validity of the recovery of material values \u200b\u200bon the individual names of material values;
the correctness of the reflection in accounting for the settlement operations for material values \u200b\u200band services;
the validity of the gain, accrual, payments and write off funds.
2. Establishing the presence or absence of material values \u200b\u200band cash. When solving these tasks, accounting expertise establishes not only the facts of the available shortages or excessive, but also their size, place and time of education, the amount of material damage, as well as ways of concealing a shortage or excessive material values \u200b\u200band money.
3. Determination of the correctness of accounting, reporting and organization of control in order to establish:
compliance with the reflection in accounting documents of economic operations with the requirements of existing regulatory acts on accounting and reporting;
the correctness of the documentary registration of operations of admission, storage, implementation, write-off of material values \u200b\u200band cash;
deficiencies in organizing and conducting accounting and control, which contributed or could contribute to the formation of shortage, excessive, unreasonable write-off funds, causing other material damage or prevented them to be timely identified;
the correct application of all necessary control methods in the production of revision or other methods of modern financial control to establish the facts of shortage, surplus material values \u200b\u200band cash.
4. The establishment of a circle of persons, in the conduct of material values \u200b\u200band cash, as well as persons responsible for violating the rules of accounting and control. When solving the tasks of this group, the judicial accounting examination establishes:
a) the circle of financially responsible persons, which on documentary data during the formation of a shortage of shortage or excessive or unreasonable write-offs, material values \u200b\u200band cash were listed;
b) the circle of officials, obliged to ensure the fulfillment of accounting and control requirements, the non-compliance with which is established in the process of production of expertise.
Examination includes Boronenkov S. A., Kozyrchikova E. Yu. Judicial accounting expertise // Integration of science, education and production - strategy for the development of an innovative economy: materials I international. scientific study. conf. Ekaterinburg: Publishing House of Urals. State ECON. University, 2011:
familiarization with all the materials of the criminal case submitted for the production of expertise;
analysis of the adequacy of research objects (criminal case materials) provided by a person who has appointed an examination to resolve the issues issued and issuing a conclusion;
finding out the possibility of issuing a complete and reasonable conclusion on the issues issued, determining the degree of categorical conclusions;
consideration of the economic content of economic operations, information about which is contained in the submitted materials;
establishing the actual performance of the case persons of the provisions of the relevant branches of legislation;
research and resolution issues;
making a conclusion.
The forensic accounting examination is carried out using organizational methodological and technical techniques united in a single process of expert research.
Methods and techniques for the production of judicial accounting expertise can be divided into documentary, calculating-analytical, as well as the method of generalization and implementation of the results of expertise Kozyrchikov E. Yu. Takes and methods for conducting forensic accounting expertise (problems arising from its production and practice of judicial Accounting expertise) // Audit and financial analysis. 2012. № 5 ..
1. Documentary techniques are a study of accounting documents, evaluating these documents, checking the regulatory legal framework for their compilation, etc. Apply these methodological techniques, provided that the damage from economic operations, which are displayed in primary documentation, accounting and reporting registers, ; These primary documents became objects of law enforcement investigation.
2. To settlement and analytical techniques, there are primarily economic analysis, statistical calculations, economic and mathematical methods. Economic analysis is a system of scientific techniques used in the economic expertise to identify causing connections that caused the inconsistency of economic operations and processes that have become the objects of the investigation of law enforcement agencies, the requirements of the legislation. Statistical calculations - techniques with which expertise can determine the qualitative and quantitative characteristics of the studied business operations and processes that are not directly contained in the initial economic information (balance sheet, settlement wage velocities, etc.). It is applied if necessary to clarify approximate values, go from some quantities to other, more accurately characterizing quantitative communication and relationships. Economic and mathematical methods are applied in an accounting expertise when establishing factors affecting the results of economic activities in order to take into account them when generalizing and implementing the results of expertise.
3. The method of generalization and implementation of the results of expertise provides for the grouping and systematization of the results of the study; Final analysis, generalization of results and preparation of final document - imprisonment.
Documentary techniques can be divided into the following groups.
Formal document verification - a method with which an expert may establish the presence and correctness of filling the necessary details (indicators). Each document should reflect the operation made by them. The form of the document usually provides for all necessary indicators characterizing the qualitative and quantitative features of this operation. This characteristic is achieved by filling out all the details of the document, which make it possible to control perfect operations. For this, a visual inspection of the document and its analysis is carried out. In the process of visual inspection, the fact of the presence or absence of appropriate details is established (for example, the name of the document, the date of its filling, the sequence number, etc.), violations of the formal requirements of filling and different kinds of deviation from the rules of economic operations are identified.
Arithmetic document verification is a method that allows you to calculate the final indicators in a specific document and includes the simplest arithmetic action.
Regulatory verification of documents is a way to establish the correctness of operations reflected in the documents. An expert accountant analyzes the compliance of the content of the documents to the rules recorded in the legislative standards. Regulatory verification of documents is applied in cases where the validity of the economic operation and reflecting operations in accounting, which makes it possible to identify among documents illegal ones, but the correct in form.
Comparison of documents (counter check of documents) is a way to carry out mutual control of two or more types of documents related to the unity of operations, and besides, the method with which the individual instances of the same document in different organizations are compared As well as documents related to the same and the same economic operation (for example, an invoice, a waylist, skipping to call the cargo, etc.).
Procedure (methodology) of research within the framework of the judicial accounting examination, according to many authors considering the subject under study, this is a set of ways and techniques used by an expert-economist in the study of the elements of the subject of expertise.
Objects of research of forensic expertise are material (paper) media materials related to the subject of judicial and economic expertise in the criminal case materials. Research objects are divided into the following types:
primary accounting documents, primary administrative documents, which are the basis for reflecting in accounting and tax accounting and reporting;
accounting registers (analytical and synthetic) - journal orders, reverse saldors, main book, etc.;
documents and tax accounting registers (compiled in accordance with the requirements of the Tax Code of the Russian Federation and approved by the company's accounting policy);
individual entrepreneur accounting registers;
accounting reporting, reporting on taxes and fees;
and also, most important for judicial accounting expertise, other criminal case materials containing actual data, in particular, interrogation protocols, protocols of investigative actions (inspections of the premises, seizure of documents), full-time protocols, explanatory, drawn up in the framework of the tax audits and as part of the investigative actions.
It is necessary in the preparation of documents to research to pay attention to the comparability of the study period and the period of the action of the local regulatory acts provided. In the absence of accounting registers (chief books, orders, orders) for study, data can be sent to the study to study, these are appropriately selected primary documents. For example, payment orders are grouped in chronological order with an application of invoice, invoice and other documents. Bank statements must comply with the balance sheet data and bank accounting registers.
In some cases, in the country of concluding, experts use information from other materials of the case (interrogation protocols, inspection protocols, other documents - business correspondence, references, etc.). Depending on the tasks requiring solutions during a specific expert study, as well as on what accounts are the doubt of the person who appreciated the examination must be given a corresponding circle of documents that will provide a comprehensive study.
In the case of appropriate or re-examination, in addition to the above materials, the foregoing of previous examinations with all applications are submitted to the expert institution, as well as additional materials related to the subject of the expertise that has received an authority approved by it, after the country's prison. The expert formulates its conclusions based on the knowledge of economic science and tax legislation, but the legal qualifications of the facts of violation of tax legislation relates to the competence of the investigation.
During the production of expertise, the expert can take advantage of the right to reformulate issues without changing their meaning, but if necessary, refer to the person who has appointed an examination, for clarifying their content. This right is enshrined for an expert of the expert and forensic divisions of the Ministry of Internal Affairs of the Russian Federation.
Free entrepreneurial activities in modern conditions of the market economy led to fundamental changes both in the theoretical submission of damage from criminal encroachments (offenses, violations of contractual relations) and in the methodological approaches to its definition. In this regard, the main method of determining damage becomes an economic analysis of the accounting reports on the rules of scientific logical thinking in the process of knowing the subject.
The course and results of expert research are issued by a special procedural document - the conclusion of an expert, which is an independent type of judicial evidence provided for by law. The conclusion of the expert is always given in writing, it consists of an introductory, research part, which indicates a specific methodology, the calculation and identified amount of violation of the legislation on the results of the examination, as well as conclusions. In the third part of the conclusion (conclusions) outlines the answers to the questions posed before the expert. Each conclusion must contain identified facts. Conclusions may be categorical and probable (presumable). Materials illustrating the expert opinion and its results are attached to the conclusion and serve its component. Materials on the progress and conditions of expert research persist in a forensic expert institution. At the request of the body or person who has appointed an examination, they are submitted for admission to the case of Boronenkov S. A., Kozyrchikova E. Yu. Judicial accounting examinations // Integration of science, education and production - strategy for the development of an innovative economy: Materials I International. scientific study. conf. Ekaterinburg: Publishing House of Urals. State ECON. University, 2011.
The proof value of the examination is lost if it is ignored at least one of the signs characterizing its legal nature (there is no logical process of knowledge, the procedural form is not observed, the procedural procedure for obtaining and researching evidence information is violated).
Expert as a procedural person in accordance with Art. The 307 Criminal Code of the Russian Federation is criminalized for obviously false conclusion or indications. Therefore, before proceeding with the production of expertise, the expert gives a subscription that he is familiar with his rights and warned about criminal liability.
Analyzing the current state of judicial accounting, it can be argued that it is expected to be significant changes, primarily associated with the transfer of all accounting and auditing on international standards. The transition to IFRS changes both principles for the preparation of the financial statements itself and the principles of controlling its quality and audit.
Economic research of disputes in the economic activity of various enterprises according to accounting and financial statements is called accounting expertise. Conducting this procedure is necessary:
- in the course of investigations or when considering criminal cases of official crimes in court;
- according to civil cases - when analyzing information about financial transactions, which are reflected in accounting.
The purpose of the judicial accounting examination:
- eliminate and prevent possible offenses in the company's activities,
- establish the financial position of the enterprise
- determine the correctness of operations,
- identify probable mistakes when conducting accounting.
Objects of forensic accounting examination
Objects subject to accounting expertise can be divided into two main categories: real and documentaries. A more general classification looks like this:
- general primary and summary accounting documents.
- special documentation.
We will analyze in more detail what kind of general primary and summary accounting documents can act as objects of forensic accounting expertise. The primary documentation includes:
- money orders;
- cash orders (arrival, consumption);
- commodity and commercial overheads;
- accounting documents (commodity, advance reports, acts of work performed),
- vedomosti (payment, calculated);
- receipts, checks, etc.
- inventory materials (inventory inventory, accurate statements),
- accounting documents (materials of mechanized accounting, consolidated and primary documents),
- accounting registers (revolving statements, orders-orders).
As for the special documentation, which is engaged in accounting expertise, it includes:
- acts of documentary revision,
- expert conclusions in other areas of knowledge
- protocols for the removal of documents and the decision on the admission of them
- protocols of other procedural actions (interrogations, full-time rates, searches and recesses).
Investigative, judicial and arbitration protocols, in which the important circumstances of the case (interrogations, full-time rates, searches and surroundings) are recorded to objects that are engaged in judicial accounting expertise.
Accounting issues
The issues of forensic accounting expertise besides this necessarily include a specific list of facts of economic life that require scientific research and clarification.
Questions that are solved by accounting expertise:
- assesses the state of accounting,
- determines the accuracy of accounting operations,
- establishes the amount of facial damage and those responsible for him
- determines the validity of the write-off / posting of funds and material values,
- establishes the errorlessness of the audit,
- reveals the absence / availability of cash and material values,
- establishes circumstances related to surplus / shortages.
Along with this, an expert study must disclose those or other aspects of the company's life that require close attention. Accounting expertise allows you to answer the following questions:
- What are the sources of financing investment programs?
- What contracts recorded the procedure for transferring funds?
- Does the amounts on the accounts of the company with the amount of obligations to depositors or employees?
- What is the procedure for attracting money to the company's account?
- Are regulatory rules of accounting for attracting and finance accounting?
- How appropriate is the reality record of accounting?
- Is all financial transactions in documents correctly reflect?
Accounting expertise is interconnected with other types of economic expertise (for example, C), so some situations, for example, ways to conceal the shortage or validity of the write-off of money and material values \u200b\u200bmay require other studies.
Accounting expertise from our center
Specialists of the LLC Center for Forensic Expertise and Research have many years of experience (from 20 years) holding accounting expertise on criminal and civil cases. Therefore, they fulfill the necessary research not only at the highest level of quality, but also in the shortest possible time.
Judicial accounting expertise is considered by our Center as an effective tool for protecting business interests. We carry out this procedure for law enforcement agencies, arbitration courts and courts of general jurisdiction. As a result of the objective and comprehensive study of the materials of the case, our specialists constitute a written conclusion.
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The subject of judicial accounting is objective patterns based on regulatory acts, including prescriptions for the use of accounting and special accounting knowledge in the field of specific legal relations (criminal law, civil law, arbitration).
The subject of any academic discipline has an exceptional value. This is due to the following:
1) the presence of a specific subject of the study predetermines the possibility and the need for an independent existence of an appropriate knowledge system;
2) without clarifying the subject of discipline, it is impossible to determine its content, tasks, designate the main directions of development, determine its place in the system of other disciplines;
Under the subject matter of everything that is in the borders of the study of the study discipline. One of these objects in judicial accounting is accounting. The second object provides for studying the presence of criminalistic knowledge.
Judicketer, like any educational discipline, has its own special features:
1) the relationship between unlawful acts in the field of economy with data and their reflection in accounting;
2) legislative regulation of methods (forms, methods) of the application of special accounting knowledge in a variety of legal practice.
It includes the theory and principles of accounting, as well as the legal basis for the application of special accounting knowledge of the law enforcement personally attracted by them by a specialist accountant, the regulatory procedure for the appointment and production of documentary audit, audit and judicial accounting examination, since studying the use of accounting Accounting in a variety of legal practice.
One of its main features is the protective and preventive accounting function.
Preventive (preventive) function lies in preliminary control over the economic activity of economic entities and thereby makes it difficult to commit unlawful acts.
The protective function is valid after the crime.
The following methods can be distinguished in legal accounting:
1) general scientific;
2) intersectoral;
3) special.
The combination of these methods forms an accounting methodology with which accounting activities are carried out.
Also, the judicial accounting method is closely related to the accounting method.
The structure of the educational discipline "Judicketer" represents the logical construction of a certain set of provisions reflecting the forms of use of accounting and economic and economic knowledge in the process of lawyer's activities in the disclosure and investigation of economic crimes. This system determines the internal structure of the discipline, which includes a phased and consistent study of the meaningful elements by applying pedagogical principles.
Educational discipline, as a rule, includes the following sections: Introduction to the academic discipline, the basics of accounting reporting, the use of special accounting knowledge of law enforcement practices.
This educational discipline is a comprehensive economic and legal discipline, which is based on accounting, which is engaged in the study and development of theoretical and tactical issues of using special accounting and other economic knowledge in legal activity.
The concept of judicial accounting examination
Under the expertise in the legal literature, it is customary to understand the study of a certain question, to respond to which special knowledge is required, with the provision of motivated conclusion. In Russia, at today's moment there are 22 trial expertise and 53 types of expert specialties.
You can allocate a group of forensic expertise, which includes:
1) financial and economic;
2) financial and credit;
3) accounting expertise.
The forensic accounting examination examines accounting records and on their basis documented its conclusions, therefore it is an important means of collecting evidence in criminal and civil cases.
The forensic accounting expertise can also be considered as a procedural effect of a person with special accounting and economic knowledge to resolve issues set by the investigator or court in order to establish circumstances that are essential for the correct decision of the case.
The legal base of the forensic examination consists of the following regulatory legal acts:
1) FZ "On state forensic expert activities in the Russian Federation";
2) Civil Procedure Code of the Russian Federation (Code of Civil Procedure of the Russian Federation);
3) of the Arbitration Procedure Code of the Russian Federation (APC RF);
6) of the Customs Code of the Russian Federation (TK RF);
8) other federal laws, as well as regulatory legal acts of federal executive authorities governing the organization and production of forensic examination.
Forensic-expert activities are aimed at providing assistance to the courts, judges, inquiry authorities, persons producing inquiry, investigators and prosecutors in establishing the circumstances to be proof on a specific case, by resolving issues requiring special knowledge in the field of science, technology, art or craft.
To ensure the execution of authority of ships, judges, the inquiries and persons producing inquiry, investigators and prosecutors through the organization and production of expertise in the executive authority of the Russian Federation, state forensic experts were established. Nilsa's units of the Ministry of Emergency Situations of the Russian Federation, the ECC of the Ministry of Internal Affairs of the Russian Federation, the Department of Judicial Accounting Examination of ECU Internal Affairs mainly produce forensic accounting expertise, and for law enforcement agencies they are committed to mandatory. If the examination cannot be carried out in a state forensic institution that serves the specified territory under circumstances as the lack of an expert of the necessary specialty, the lack of a material and technical base for the extension, then it can be made by state experts serving other territories.
In accordance with international treaties of the Russian Federation, the activities of state forensic institutions for the organization and production of expertise can be carried out for other states only in cases if this is enshrined in the law.
Subject, method and tasks of judicial accounting examination
Judicial accounting examination has its own subject, method and task.
The subject of judicial accounting examination is phenomena characterized by a set of following signs:
1) they are associated with economic activities;
2) they were reflected in accounting;
3) their limits are determined by the issues delivered by the investigator;
4) Conclusion on them is given by an accounting specialist.
The activities of the accountant expert are regulated by procedural legislation. In violation of the procedural conditions for the appointment and accounting examination, it loses the nature of the procedural method of collecting evidence. The work of the accountant expert consists of two parts:
1) research of documents and other materials of the case submitted by the expert accountant by the investigator or the court;
2) compiling a conclusion that is the result of the study and is transmitted to the investigator or court.
Subject of judicial accounting examination? Economic operations reflected in primary documents and accounting registers that have become an object of studying a preliminary investigation or judicial review and on which an expert accountant makes a conclusion on issues delivered by the investigator, a prosecutor or a court.
The objects of forensic accounting expertise are commonly divided into real, documentary and other evidence, and they can also include the protocols of the investigation, judicial and arbitration, in which the investigated circumstances were recorded.
Objects are:
1) General? primary and summary accounting documents; Inventory materials; accounting documents (accounting wiring, accumulative statements), records in registers of analytical and synthetic accounting; Documents and records of operational and unofficial accounting
2) special? acts of documentary audit, the conclusion of experts in other areas of knowledge; Protocols for the withdrawal of documents and decisions on their admission to the case; Protocols of other procedural actions (interrogations, full-time rates, searches and recesses).
Is the method of judicial accounting expertise? A combination of funds applied by an expert accountant when studying them documents records in counting registers and other materials of the case.
These techniques can be divided into:
1) receptions of the general methodology - are used in the study of materials of various cases regardless of the characteristics of the investigated crime, the industry and the specifics of the enterprise in which the crime is committed;
2) receptions of the private technique - are used to identify offenses in a particular industry.
Tasks of forensic accounting examination:
1) checking and establishing the fact and size of shortage of shortcomings and excessive inventory, cash, as well as the time and location of the shortage of the shortage;
2) verification and determination of the size of the material damage caused by officials and other persons as a result of perfect violations and abuses;
3) study of documents containing the rationale for the write-off of raw materials, materials, finished products and goods;
4) identification of cases of violation of financial discipline;
5) verification and determination of the fact of committing a business operation that has not received proper reflection in accounting data;
6) definition and analysis of shortcomings in the accounting and reporting system.
Also, this examination decides whether the method of conducting a documentary audit was applied, and identifies deficiencies in the implementation of the preliminary, current and subsequent financial control.
Competence of an expert accountant
Under competence in the theory of law, it means a certain range of rights and obligations, which are established by regulatory legal acts for organizations, bodies, officials authorized to carry out this function.
In the process of production examination, an expert under Art. 57 Code of Criminal Procedure has the right to:
1) get acquainted with the materials of the case relating to the subject of expertise;
2) to apply for additional materials to him if the available materials are insufficient for giving conclusion, or involvement of the examination of other experts;
3) participate with the permission of the investigator in the production of interrogations and other investigative actions and ask questioned issues related to the subject of expertise;
4) to make conclusions within its competence, including on issues, although not set in the appointment of expertise, but related to the subject of expert research;
5) appeal in the procedure established by law and the decision of the investigator, the prosecutor, the courts that limit his rights;
6) to refuse to conclusions on issues coming beyond its special knowledge or if the materials provided are not sufficient for the prison.
FZ "On state forensic expertise in the Russian Federation" obliges an expert:
1) take to the production of the head of the relevant state forensic expert institution by the head of the relevant state forensic expert institution;
2) to conduct a complete study of the objects and materials presented to it, to give a reasonable and objective conclusion on issues posed before him;
3) Make a motivated written message about the impossibility of making a conclusion and send this message to the organ or face that has appointed an examination if:
a) the questions set out beyond the limits of the special knowledge of the expert;
b) objects of research and case materials are unsuitable or insufficient for research and giving conclusion and expert refused to add;
c) the current level of development of science does not allow to answer questions raised;
4) not disclosing information that has become known to him in connection with the production of forensic examination, including information that may limit the constitutional rights of citizens, as well as information that make up the state, commercial or other secretly protected by law;
5) Ensure the safety of the presented objects of research and materials of the case.
In accordance with Part 4 of Art. 57 Code of Criminal Procedure, an accountant expert accountant is not entitled:
1) without the knowledge of the investigator to negotiate with participants in criminal proceedings on issues related to the production of expertise;
2) to assemble materials for expert research;
3) carry out without the permission of the investigator of the study, which can entail the full or partial destruction of objects or the change in their appearance or main properties;
4) give false conclusions;
5) to disclose the data of the preliminary investigation, which became known to him in connection with the participation in a criminal case as an expert;
6) shy away from the calls on the challenges of the investigator, the investigator, the prosecutor or to court.
The law provides for the production of expertise on the preliminary investigation in an expert institution (part 2, 3 of Art. 199 of the Code of Criminal Procedure) or outside it (h. 4. Art. 199 Code of Criminal Procedure of the Russian Federation).
For the country, the expert is responsible in accordance with Art. 307 of the Criminal Code.
The assessment of the expert in the studied facts should be objective.
In accordance with Art. 70 Code of Criminal Procedure The Expert cannot take part in the criminal proceedings if it is or was in an office or other dependence on the parties and their representatives or its incompetence will be discovered.
If the expert accountant has a need for communicating with the accused and other interested parties, then he initiates a petition to the investigator about this. The investigator organizes such communication in the form of interrogation of the accused or other person with the participation of an expert.
Employees of state bodies, organizations, associations and individuals should not affect the expert in order to obtain a conclusion in favor of any of the participants in the process or in the interests of other persons. Persons guilty of impact on the expert are subject to criminal liability (Article 302 of the Criminal Code of the Russian Federation).
Appointment and production of forensic accounting expertise
The forensic accounting expertise can be appointed on a preliminary investigation of cases and, when considering them in court (Art. 195, 283 of the Code of Criminal Procedure). Conducting judicial accounting expertise is not mandatory and should flow out of the specific circumstances of the case, materials of revision, accounting and other documents.
The grounds for appointing judicial accounting examination are:
1) contradictions between the conclusion of revision and the materials of the case;
2) discrepancies between the conclusion of the initial and re-audit;
3) non-acceptance of the auditor of documents provided by official and material-responsible persons for accounting;
4) the lack of confirming the conclusions of the auditor in a documentary form about the shortage that is not differentiated by material and responsible persons;
5) conducting a revision without attracting official and material and responsible persons;
6) doubts about the accuracy of the calculation of the amount of damage;
7) doubts in the methods applied by the auditor when determining damage;
8) the presence of a motivated petition of the accused, challenging the conclusions of the audit;
9) Conclusion of an expert of another specialty.
Before appointing an accounting examination, the investigator needs to carefully examine the materials of the case. He studies the accounting and reporting system in the organization in which the embezzlement took away additional documents, etc.
When appointing judicial accounting examination, the competent formulation of issues on the permission of the expert is of great importance. The correct statement depends on the subject and objectives of the accounting examination and competence of the expert.
Requirements for issues:
1) clear wording of the question, the absence of unreasonable generalizations;
2) The question must be formulated so that the need for an expert study arose, and not to give reference information;
3) questions must be logical, consistent, short and clear;
4) should not put a large number of issues before the expert;
5) It is necessary to put in front of the expert issues directly related to certain circumstances of the investigated case.
The production of expertise consists of several stages.
The first stage, which can be called organizational, includes:
1) making a decision on the appointment of expertise;
2) familiarization with the task of examination;
4) the choice of the methodology most suitable for the examination;
5) the development of an examination plan and the establishment of the approximate time required for its implementation;
The expert must familiarize themselves with the materials within 5 days. If it is impossible to make a conclusion on the issues raised by the questions constitute a motivated message. These cases include:
1) cases where the questions go beyond the competence of the expert, carry out legal nature or do not require special accounting knowledge;
2) insufficient materials presented;
3) the impossibility of obtaining the necessary materials without conducting documentary audit or other types of expertise (handwriting, merchandising);
4) the absence of documents necessary for examination (if you cannot immediately replenish them) or failure to submit the materials necessary for the examination;
5) the lack of an expert accountant of knowledge in this industry of accounting.
The message about the impossibility of the prison should be signed by an expert and certified by the seal of an expert institution.
If the expert has the opportunity to answer at least one of the issues supplied by the investigator (court), it is obliged to conduct an examination.
Second Stage (Research)? Experting procedures are carried out using the study of accounting documents and other materials of the case on the permission of the examination. At this stage, a description of the research process and its results takes place, a scientific explanation is given to the established facts.
Third stage (final)? Grouping and systematization of research results, summarizing results and drawing up a final document of the conclusion.
During the judicial accounting examination, the initiator of its holding (investigator, judge) establishes close contact and the constant exchange of information with an expert on emerging new circumstances of the case.
Objects of forensic accounting examination
Any human activity is based on the interaction of subjects and objects. By subject, it is customary to understand the source of activity aimed at the object.
The object is what opposes the subject to which its activities are directed.
Objects considered examination can be classified for general and special.
The general objects of the study of an accountant expert include:
1) primary and summary accounting documents;
2) inventory materials;
3) accounting documents (accounting wiring, accumulative statements), recordings in registers of analytical and synthetic accounting;
4) Documents and records of operational and unofficial accounts.
Special objects of research may be:
1) acts of documentary audit;
2) the conclusions of experts in other areas of knowledge;
3) the protocols of the removal of documents and the decision on the admission of them;
4) protocols of other procedural actions (interrogations, full-time rates, searches and recesses).
Objects of forensic accounting expertise:
1) accounts stored on paper information;
2) Accounts stored on electronic media information.
The objects of judicial accounting examination include accounting documents contained: in the base documents; primary documents; magazines, books and other registers of documents; Vedomosti analytical accounting; Orders magazines, memorial orders.
Expert Research Objects:
1) records that are contained in black accounting documents;
2) currency courses;
3) data reflecting the results of operational production accounting;
4) documents that contain statistical accounting indicators;
5) Account data on electronic media information.
Questions solved by forensic accounting expertise
The forensic accounting expertise is solved by a lot of questions. Sample issues solved by forensic accounting expertise:
1) the operation with material values \u200b\u200bis issued correctly, which is manifested, which regulatory act does not correspond to this registration;
2) is reflected in accounting a certain economic operation, carried out at a specific time;
3) whether any requirements of accounting and control rules are not violated due to operations (in the preparation of settlement and payment statements, calculation; admission, issuance, write off material values, payment of funds, etc.), and if Yes, the requirements of which rules and how violated;
4) whether the accounting rules are not violated in the design of primary and summary (grouping or accumulative) documents on such economic operations in such a period, and if yes, what rules and how violated;
5) the salary of the workers and employees of this organization is correctly charged for a certain period of time, and if not, then the deviations from the established procedure for its accrual; Rates are used correctly when salary accrued;
6) Is a documented specific accounting operation;
7) commodity or bat-wagon is an interesting accounting operation;
8) whether such material values \u200b\u200bare written off correctly in connection with this activity;
9) there were distortions of production costs;
10) whether the overestimation of written off materials was present in the specified period, taking into account the conclusion according to the results of the technological examination of proper debit;
11) In what quantity and amount expressed excessive write-off;
12) Could serve the container to have these amounts that indicated in the receiving receipts;
13) is correctly reflected in the accounting documents the receipt of money made in the procedure for calculating goods obtained on credit;
14) whether qualities were detected in the volumes of verifiable works specified in the outfits on salary accrual;
15) During the design of this accounting operation, the norm of natural decrease was used;
16) did not apply the norm of natural loss based on the overestimated turnover of car mass;
17) whether the norm of natural decrease was not used on transit operations or goods received by weight gained without inspection or by weight marked on the container;
18) were taken into account when performing an accounting operation of acts of lack of material values;
19) than you can motivate discrepancies in various documents of accounting, reflecting such a business operation;
20) whether the accounts and primary accounting accounts are coincided;
21) What are the contradictions, to which economic operations and time intervals they relate;
22) whether there are records that do not correspond to the primary documents;
23) whether accounting correspondence was observed by accounting, which is prescribed by certain rules;
24) how to explain the contradictions in accounting documents reflecting the specified operation;
25) whether such accounting operations are not contrary to this person, accounting requirements;
26) Are the actions of the official standards, the presentation of which does not require special knowledge of the accountant.
Conclusion of an expert accountant and its assessment by the investigator, the court
As a result of studies, the expert accountant is a written conclusion.
Conclusion in accordance with Art. 204 of the Code of Criminal Procedure is a procedural document in which the expert brings its conclusions to the attention of an organ or person who appointed an examination. Oral responses of an expert in court or during interrogation on a consequence are necessary to clarify a written conclusion, but not for its replacement.
The expert's conclusion cannot be based on documents that were not attached by the investigator. The conclusion of the expert will be incompetent, provided that he will take into account not all the materials provided to him are important to address issues set in front of him.
An accountant expert is drawn up according to the requirements of Art. 57, 204 Code of Criminal Procedure. The legislator found that the conclusion should be objective and reliable, and the facts set out in it should be indisputable.
The conclusion consists of 3 parts: introductory, research, final (conclusions).
In the introductory part indicate:
1) the name of the examination and to which of three species it belongs: additional, repeated, commission;
2) date, time and place of accounting expertise;
3) Required information about expert: F. I. O., specialty, education, the presence of a scientific degree and title held by him;
4) the dates of the receipt of materials on the examination and signing of the conclusion;
5) the basis for the production of expertise (by whom and when a resolution was issued);
6) List of received materials;
7) information on the prevention of an expert on responsibility for the country's responsibility;
8) information about persons present during the examination, their procedural position;
9) Questions set for the permission of the expert.
In the research part:
1) describes the process of studying accounting documents, its results;
2) the scientific substantiation of the established facts obtained in the process of conducting research is given;
3) indicate which methods and methods of research were used in the study of accounting documents;
4) substantiates discrepancies between the results of the results of the study of the expert and the auditors, and the reference must be made;
5) the regulatory legal acts are indicated that the expert used in the resolution of questions set before him;
6) describes facts related to the subject of expertise, which were obtained as a result of investigative actions;
7) If a re-examination was carried out, then it is necessary to explain the causes of its results with the results of the initial examination.
The last part of the conclusion contains the findings of an accountant expert, which should be clearly formulated to subsequently eliminate various interpretations.
The procedure for making the conclusion of judicial accounting examination
At the end of expert research, the expert draws up an expert opinion, which must comply with the procedural legislation and reflect objective data that has evidential power discovered by the expert in the process of researching the object. The expert opinion must be complete and logically justified.
Compliance with completeness examination is:
1) the completeness of the study of all objects submitted to the examination;
2) the completeness of the expert answers to all questions set in front of him;
3) the validity of such a refusal;
4) the completeness of the description of the stroke and the results of the study.
The logical validity of the conclusion is manifested in the absence of formal logical errors. The findings of the expert must be motivated, there should be no internal contradictions. Style presentation of detention? Official, with the use of professional legal and economic terms. Invalid is a figurative emotional presentation. Legal qualifications are not included in the competence of the expert. In the conclusion of an expert economist, 3 parts are distinguished: the introductory, research and directly conclusions themselves.
The introductory part of the conclusion includes:
1) the name of the examination indicating its number and type: additional, repeated, commission or complex;
2) instructions on the names of the body appointed by expertise;
3) instructions, surnames, name, patronymic, education, specialty expert who conducted an examination, or group of experts during commission examination.
Questions are formulated by an expert in the same way as they are indicated in the appointment decree. It is unacceptable to change the wording of the issues, but if you have the need to clarify, the expert is obliged to state the issue of the investigator or the court, and then explain how he understands the task in accordance with its competence. If issues are found, fully or partially beyond the framework of special knowledge of the expert, it is necessary to note this in conclusion. The expert is free in choosing a sequence of presenting issues, it grows them so as to ensure the most appropriate order of research.
In the introductory part also outlines the questions that were put on the initiative of the expert.
The research part of the conclusion includes:
2) scientific explanation of established facts.
It is necessary to establish a correspondence between the issues permitted by the expert, and the sections of the research part. In the event that a simultaneous study of two or more interconnected issues was carried out, the results of this study can be set out in the same section.
The research part includes:
1) receptions and methods of research with an affordable and detailed description, the purpose of which is to provide understanding to persons not possessing economic cognition;
2) the rationale and explanation of the values \u200b\u200band calculations that were used in the production of expertise;
3) an indication of reference and regulatory materials that were used by the expert in response to the questions raised, indicating the date and place of their publication;
4) the source data that was accepted on the basis of the results of the investigative actions;
5) explanations of the submitted applications;
6) a detailed motivated expert assessment of the results of the study, justifying the conclusion on the specified issue.
The findings of the expert (the final part) are set out in the form of answers to the questions posed in the sequence in which the issues are presented in the introductory part of the expert's conclusion. For each of the questions raised, it is necessary to answer or specify the reasons for which the answer cannot be received. The end of the conclusion may contain identified circumstances in which the expert did not have any questions, but which were established by him during the study. These findings, like everyone else, should be clear and clear, which should exclude various interpretations.
The conclusion is signed by an expert who conducted a study or a group of experts in the event of a commission examination, and is assigned to the printing of an expertiary, then a body approved by the examination, the head of the expert institution.
Tables and charts attached to the conclusion are also signed by an expert and are assigned to the printing of an expert institution. They are affixed by the number and date of the conclusion to which they are compiled.
Information: Judicketer. Short course Vitaly Vyacheslavovich Romanov
