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Digest Finance

On accounting documents as objects of forensic accounting expert examination

Vol. 28, Iss. 1, MARCH 2023

PDF  Article PDF Version

Received: 24 January 2019

Received in revised form: 7 February 2019

Accepted: 21 February 2019

Available online: 30 March 2023

Subject Heading: Financial control

JEL Classification: H32, K13, M41

Pages: 99–118


Elina Yu. KAVERINA MIREA – Russian Technological University, Moscow, Russian Federation


Subject. Further development of the institution of the forensic accounting expert examination involves formulation of various methods. An accounting expertise methodology should contain a list of accounting documents as the main objects of research. A complete and detailed list will significantly improve the quality of the proposed methodology.
Objectives. I focus on determining the place of accounting documents in the system of forensic accounting objects, as well as their generalization, grouping and significance from the viewpoint of conducting forensic studies.
Methods. The paper employs the systems approach, methods of synthesis, analysis, comparison, and grouping.
Results. I considered various points of view on defining the objects of forensic accounting expertise. All accounting documents are grouped and summarized with the indication of regulatory sources that approve them.
Conclusions and Relevance. The objects of forensic accounting expertise are the sources of information included in the investigation files and stipulated by the procedural legislation. General objects include documents of the organization and accounting documents. The most frequently investigated documents are primary accounting records and accounting registers. Accounting (financial) statements are rarely investigated, as a rule, only for financial analysis purposes. While developing a methodological support to forensic accounting expertise, it is important to make a detailed list of accounting documents required for examination, rather than a schematic one.

Keywords: forensic accounting expert examination, accounting expertise, accounting records


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