UDC 657.6
Authors
Gusarova L. V.
Abstract
The subject of a forensic accounting examination is the facts of biased and inaccurate reflection in the accounting and reporting system of business transactions that have been the subject of investigation by law enforcement or judicial authorities, requiring special knowledge to establish the truth and issue an adequate expert opinion. The article discusses the methodological foundations and methodological techniques for the production of forensic accounting expertise.
Keywords
accounting, financial statements, methods of control of economic activity, forensic accounting expertise, negative material consequences.
