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TYPES OF EXPERTISE
An accounting expertise is a kind of economic expertise, the actuality of which is determined by constant changes in the legislative sphere and gradual transition to international reporting standards.It is not a secret for anyone that the correct reflection of economic operations is the cornerstone of the company’s profitability.Accounting expertise provides a unique opportunity to detect not only discrepancies and mistakes in accounting and management accounting, but also to disclose financial fraud in economic crimes.
According todecision of a person, who assigns an expertise, the following types of examination aredistinguished:
1) forensic accounting expertise, appointed by the court;
2) research of accounting documentation at the request of the founder/other interested person.
The main objectives of accounting expertise are following:
- Determination of compliance of economic operations with accounting rules;
- Complianceof the economic operationsfactswith the reflection in the financial statements;
- Reproduction of missing records using a special technique;
- Facts of incorrectly entered operations;
- Determination of the degree of influence of errors onthe economic operations.
The subjects of accounting expertise are as follows:
- financial statements(balances of the enterprise, the report on financial results, tax returns);
-primary documents (bank statements, incoming/outgoing invoices, cash receipt/withdrawal slip, contracts, accounts, acts performed works /servicesetc.);
-various statements (turnover-balance, payrolls);
- information from different electronic storage devices (hard disk drive (HDD), CD/DVD, “cloud” storage).
In the process of implementing an accounting expertise,very often a need in comprehensive examination occurs(accounting and creditexpertise, tax disputes, financial and economic expertise).
Anindicative list of questions in the appointment of accounting expertise:
1)Are the cash operations conductedproperly?
2)Are all the requirements for calculating/paying salary/other cash payments to employees followed?
3)Are the material values specified in the primary documentation put on record?
4)Why are there any inconsistencies in the documentation, fixing accountancy?
5)Are the accounts correctly recorded, according to the plan of accounts?
6)Does the operation, which is entered into the register, correspond to accountingregulations?In case of discrepancy, a list of violated normative actsis needed.