СУДЕБНАЯ БУХГАЛТЕРСКАЯ ЭКСПЕРТИЗА: АКТУАЛЬНЫЕ ПОДХОДЫ К ИСПОЛЬЗОВАНИЮ И МЕТОДАМ ПРОВЕДЕНИЯ

Abstract

The article considers judicial accounting expertise as a significant element used in the practice of investigation and consideration of criminal, civil and administrative cases related to the protection of economic interests. The article systematizes the positions of economists in relation to the definition of the concept of «judicial economic expertise» and presents its author’s understanding, provides legal regulation of expert activity, identifies accounting and non-accounting sources of information necessary for the expert’s work. The author substantiates the position regarding the use of methods of expert research of crimes of economic orientation of multi-object and multi-episode compositions as an actual direction of expert work that requires further development and use as an information platform for court decisions.