Forensic Accounting: Main Goals and Objectives

In case of different conflictsituations without which it is difficult to imagine economic activity, the accounting situation can correct the situation. This is a separate study conducted by qualified specialists whose purpose is to find out the real state of affairs in the organization.

The conduct of the accounting examination is aimed atidentification of errors in the documentation. Also, experts check the lawfulness of actions of law enforcement and tax authorities, as well as auditors. And in some cases there is a forensic accounting examination appointed by the judicial bodies without fail. Both voluntary and mandatory inspection takes into account receipts, reports and orders, as well as available materials and equipment.

Accounting expertise is one of the formsprocedural and legal determination of facts about civil, criminal and economic illegal actions. It is carried out in the event that you need information about the directions and amount of financial flows, sources of financing, as well as the reasons for a sharp change in the financial condition of the enterprise.

The main objectives of accounting examination:

Identification of errors in the execution of accounting transactions;
the establishment of facts of thefts and shortages and clarification of their circumstances;
checking the quality of audits;
determination of the amount of material damage caused;
finding out the real number of available material objects;
development of recommendations on optimization of tax accounting and bookkeeping of business transactions.

The object's expertise is aimed at identifying errorsin primary documents (invoices, cash orders, etc.), during the analysis of which specialists can obtain the necessary data. Consolidated registers (account cards, turnover sheets and orders), as well as other reports (declarations, balances, income statements) are also considered.

Conditions and grounds for the appointment of forensic examination

Forensic accounting is alwaysis appointed and conducted in accordance with national legislation. In this case, it can be appointed only by an investigator or judge. Its results are considered to be judicial evidence and can not be replaced by an interrogation protocol or any other document.

Classification of forensic examinations

By organizational features, examinations are distinguished:

Basic, which solve the basic issues related to the case;
initial;
repeated.

On procedural grounds, the following types of examinations are distinguished:

commission (one issue is considered by experts in various industries to provide a detailed conclusion on it);
odnopredmetnye (one question is studied by specialists of one industry);
multi-disciplinary (specialists of different branches are engaged in studying several issues that are important for considering this case).