MODERN PROBLEMS OF CONDUCTING FORENSIC ACCOUNTING EXPERTISE

Abstract

This article is devoted to the study of the problems of conducting forensic accounting expertise. The study examined the stages of formation and development of forensic accounting expertise in Russia. The main stages of conducting a forensic accounting examination were also considered, which should include the organizational, research and final stages. Identified current problems of forensic accounting expertise, which include: low professional level of judges and experts; the opportunity of collusion; the low quality of issued certificates; stereotyped responses issued by the expert, and more. In the course of the conducted research, the ways of solving the identified problems are proposed, which should include the provision of comprehensive information on the case materials for conducting forensic accounting expertise, as well as well-written questions for the purpose of in-depth study of the information provided. In solving the problem.