Development of theoretical bases of judicial and accounting examination: assessment of the expert qualifications and ethical principles

Forensic accounting can be carried out both state, and non-state experts. As the last involvement of audit organizations, individual auditors or scientists is possible. However in the legislation there are no accurate requirements to qualification of non-state experts. In practice it leads to unequal position of the state and non-state experts, and also can be a reason for revision of results of the forensic accounting which has been carried out by the non-state expert, and purpose of repeated examination that, in turn, will increase the term of consideration of the case in court. The purpose of this research is establishment of certain uniform organizational and methodical requirements to experts and a procedure of their activity. Research is based on studying and generalization of a theoretical and practical material, the comparative analysis of legislative base. The author used such methods of research, as the analysis and synthesis, classification, group, logical, system and complex approaches. In this regard introduction of certain objective criteria of an assessment of qualification of experts-accountants is expedient. Such assessment will allow to trace maintenance by experts of a due skill level. For development of organizational aspect by the author it is offered to establish the uniform principles of carrying out accounting examination, proceeding from the principles of expert activity as a whole, and also audit as type of independent financial control. As part of evidential base at judicial proceedings of rather economic offense the conclusion by results of judicial and accounting examination has to contain answers to the questions posed on a being and shouldn't have the bases for a deviation. The rejection of the expert opinion is, as a rule, possible in view of incompetence of the expert, his interest or poor carried out forensic accounting. For this purpose the author in article introduction of the principles of legality, independence, objectivity and completeness of research, professional competence and professional scepticism is offered and forms of the conclusions of level and of productivity of professional activity of experts-accountants are developed.