The article is about crimes in the economic sphere resulting in material losses of especially large scope. The existing negative situation makes it necessary to improve the quality of methods to ensure timely identification, exposure and investigation of economic crimes by developing and active implementation of recommendations on detection of forgery methods in relation to book keeping accounts in practical activity of inquiry, investigation and expert bodies. These methods are aimed at improving the level of professional training of operatives, investigators, accountants (auditors, inspectors, experts) and intensifying the fight against economic crimes. The level of such readiness depends on how well the specialists can handle instruments to discover concealed traces of crimes in the system of economic information. The study of principles affecting the specific methods of preparation, execution and concealing, used by criminals in relation to book keeping accounts as well as ways of their identification should assume that: а) personnel of law enforcing bodies must be able to use on their own special accountancy knowledge up to a certain level; b) accountancy specialists are invited to participate in procedural and non-procedural activities for more detailed use of special accountancy knowledge through direct documentary verification and accountancy inquest expertise.
economic crimes, methods of direct documentary verification, accountancy inquest expertise, book keeping accounts, accountancy balance, balance on accounts (balance), profit tax, penal case
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