Current issues of forensic and expert activities of economic orientation

Yeltsova Elena Valerievna, Verchagina Irina Yurievna, Kolechkina Irina Pavlovna

this article emphasizes the role of forensic accounting expertise as the most important component of economic expertise in the investigation of economic offenses and crimes; the need to distinguish forensic expertise as a form of using special knowledge from other forms of activity; emphasis is placed on the increasing role of electronic media as objects of research during the examination; the need to create and verify new algorithms of expert activity.

Keywords:forensic accounting expertise, methods of documentary verification, quality of documents, formalization of methods and tools of forensic accounting expertise.