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CONDUCTING EXAMINATION OF ACCOUNTING DOCUMENTS AND ACCOUNTING RECORDS DATA

Annotation

This article is devoted to the questions of the economic analysis of concrete accounting documents when conducting economic expertise which is carried out by request of law enforcement agencies, and also the purpose of the economic analysis of accounting documents. In modern market conditions development of accounting examination as the directions of expert activities is increasing. Reforming of the economic relations without creation of the efficient mechanism of control creates conditions for expansion of scales of illegal business and economical offenses. Accounting examination acts is used as a source of receipt of proofs in case of identification of offenses of an economic orientation, and also is used for assessment of a condition of financial accounting of the organization. It is also necessary to note that accounting examination is a form of external control in relation to the organization, which represents the legal proceeding, provided Criminal procedure, Civil procedural and Arbitral procedural by codes of the Russian Federation. Court expert's report is one of proofs of the actual actions of physical persons and is considered by court on an equal basis with other case documents.

Keywords

accounting records; accounting documents; examination of accounting documents; criminal bankruptcy

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Pages

78-82

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