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Financial Analytics: Science and Experience
 

The forensic expert's professional judgment role: A case of determining the cost of services for the executive documentation re-issuance

Vol. 17, Iss. 4, DECEMBER 2024

Received: 5 August 2024

Received in revised form: 23 August 2024

Accepted: 14 September 2024

Available online: 29 November 2024

Subject Heading: ASSESSMENT AND APPRAISAL ACTIVITIES

JEL Classification: G12, K41

Pages: 388-404

https://doi.org/10.24891/fa.17.4.388

Mikhail A. GORODILOV Perm State National Research University (PSU), Perm, Russian Federation
gorodilov59@yandex.ru

https://orcid.org/0000-0002-4609-4888

Subject. This article discusses the role of professional judgment of a forensic expert.
Objectives. The article aims to identify and substantiate the boundaries within which a forensic expert can apply a professional judgment to the assessment and interpretation of the circumstances of the case considering the example of determining the cost of services for the restoration of executive documentation.
Methods. For the study, I used the expert method.
Results. The article describes the possibilities for a forensic expert to use a professional judgment in order to correctly interpret the type of evaluated service for the restoration of as-built documentation and its subsequent proper qualification.
Conclusions. The correct qualification of the type of service forms the area of admissibility when applying the professional judgment of a forensic expert. The results of the study will help expert economists and appraisers obtain more substantiated and reliable results of economic assessment.

Keywords: restoration, as-built documentation, forensic examination, expert's judgment

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