The use of methods of documentary control of accounting documentation in order to detect signs of offenses

The article reveals the features of the application of some methods of documentary control of accounting documentation, including various techniques based on the verification of primary accounting documents, accounting registers, exculpatory documents, contracts, contracts, financial statements and information contained therein. Attention is focused on the fact that the use of formal, arithmetic, normative, logical control, comparative analysis, counter checks, restoration of quantitative and summative accounting in certain circumstances will allow identifying signs of offenses. An investigator, prosecutor, judge needs basic knowledge in terms of various methods of documentary control, including for determining the documents necessary to investigate the relevant circumstances. A number of issues requiring further scientific understanding have been identified.