Results of the audit of an economic entity as a subject of forensic economic expertise
| Jazyk: | ruština |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
пÑинÑип компенÑаÑии
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑкономиÑеÑÐºÐ°Ñ ÑкÑпеÑÑиза audit of an economic subject principle of compensation audit results ÑезÑлÑÑаÑÑ Ð°ÑдиÑа индикаÑоÑÑ Ð¿ÑоÑивопÑавнÑÑ Ð´ÐµÐ¹ÑÑвий аÑÐ´Ð¸Ñ Ð´Ð»Ñ Ð¿ÑÐ°Ð²Ð¾Ð¾Ñ ÑаниÑелÑнÑÑ Ð¾Ñганов аÑÐ´Ð¸Ñ ÑкономиÑеÑкого ÑÑбÑекÑа forensic economic expertise indicators of unlawful actions audit for law enforcement agencies |
| DOI: | 10.18720/spbpu/3/2021/vr/vr21-2949 |
| Popis: | ÐÑедмеÑом иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑвлÑÑÑÑÑ ÑезÑлÑÑаÑÑ Ð°ÑдиÑа как пÑÐµÐ´Ð¼ÐµÑ ÑÑдебной ÑкономиÑеÑкой ÑкÑпеÑÑизÑ. ЦелÑÑ ÑабоÑÑ ÑвлÑеÑÑÑ ÑазÑабоÑка меÑодиÑеÑÐºÐ¸Ñ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð¾Ð² по ÑовеÑÑенÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑоизводÑÑва ÑÑдебной ÑкономиÑеÑкой ÑкÑпеÑÑÐ¸Ð·Ñ Ñ Ð¸ÑполÑзованием ÑезÑлÑÑаÑов аÑдиÑа. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑавленнÑй Ñели пÑоведен ÑÑавниÑелÑнÑй анализ Ñ Ð°ÑакÑеÑиÑÑик аÑдиÑа и ÑÑдебной ÑкÑпеÑÑизÑ, вÑÑÐ²Ð»ÐµÐ½Ñ ÑазлиÑÐ¸Ñ Ð¸ ÑÑ Ð¾Ð´ÑÑва, оÑновнÑе пÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸ÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑезÑлÑÑаÑов аÑдиÑа пÑи ÑкÑпеÑÑизе, а Ñакже компенÑиÑование Ð¸Ñ Ð¼ÐµÑодов иÑÑледованиÑ, изÑÑÐµÐ½Ñ Ð¿Ð¾Ð½ÑÑÐ¸Ñ Ð·Ð°ÐºÐ»ÑÑение ÑкÑпеÑÑа и заклÑÑение ÑпеÑиалиÑÑа в ÑÑдебном пÑоÑеÑÑе. Ð Ñ Ð¾Ð´Ðµ иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑазÑабоÑана Ð¼Ð¾Ð´ÐµÐ»Ñ Ð¾ÑновнÑÑ Ð¸Ð½Ð´Ð¸ÐºÐ°ÑоÑов Ð´Ð»Ñ Ð¾Ð±Ð½Ð°ÑÑÐ¶ÐµÐ½Ð¸Ñ Ð¿ÑоÑивопÑавнÑÑ Ð´ÐµÐ¹ÑÑвий. ÐÐ»Ñ Ð¿ÑедÑпÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ Ð¸ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ Ð¾Ñибок, Ð´Ð»Ñ ÑлÑÑÑÐµÐ½Ð¸Ñ ÐºÐ°ÑеÑÑва ÑÑдебно-ÑкономиÑеÑÐºÐ¸Ñ ÑкÑпеÑÑиз пÑедложена ÑазÑабоÑка ÑекомендаÑий по ÑовеÑÑенÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼ÐµÑодики пÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑледованиÑ, где ÑезÑлÑÑаÑÑ Ð°ÑдиÑа вÑÑÑÑпаÑÑ ÐºÐ°Ðº пÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑледованиÑ. Ð ÑезÑлÑÑаÑе изÑÑеннÑе вопÑоÑÑ, индикаÑоÑÑ Ð¸ пÑедложеннÑе ÑекомендаÑии могÑÑ Ð¸ÑполÑзоваÑÑÑÑ ÐºÐ°Ðº ÑеоÑеÑиÑеÑÐºÐ°Ñ Ð±Ð°Ð·Ð°, Ñак и пÑакÑиÑеÑÐºÐ°Ñ Ð±Ð°Ð·Ð° Ð´Ð»Ñ ÑкÑпеÑÑов. The subject of the study is the results of the audit as a subject of forensic economic expertise. The aim of the work is to develop methodological approaches to improve the production of forensic economic expertise using audit results. In order to achieve the objective, a comparative analysis of the characteristics of the audit and the forensic examination has been carried out, differences, similarities, main problems of use of the audit results in the examination, as well as compensation of their research methods have been identified. The concepts of an expert opinion and an auditorâs opinion during the trial have been studied. The study developed a model of basic indicators for detecting illegal acts. In order to prevent and eliminate errors, to improve the quality of forensic economical expertise, it is proposed to develop recommendations for improving the methodology of conducting research, where the results of the audit are the subject of research. As a result, the questions, indicators and recommendations studied can be used both as a theoretical basis and as a practical basis for experts. |
| Databáze: | OpenAIRE |
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