Legal regulation of documentary inspection and audit at the pretrial stages of criminal proceedings

The authors, taking into account their own experience in law enforcement agencies, provide classification of situations determining the presence of acts of documentary inspections and audits in the pre-investigation materials on crime reports, formulate the author’s position on the form and content of the audit requirement. It is proposed to introduce appropriate changes into articles 74, 86 of the Code of Criminal Procedure of the Russian Federation which will expand the possibilities of using documentary inspections and audits materials as evidence in the course of criminal investigations.