Results 231 to 240 of about 1,791 (264)

INFORMATION-ANALYTICAL SIGNIFICANCE OF THE STATEMENT OF CASH FLOW FOR FORENSIC-ACCOUNTING EXPERTISE

Scientific Review: Theory and Practice, 2022
The article discusses the existing types of deliberate distortions of financial statements and methods for their detection. Cash flows from various activities are the basis that generates income for the enterprise, which always arouses interest from the inspection authorities.
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Methodological tools for forensic accounting expertise: methods, their grouping and characteristics

Экономика и предпринимательство, 2020
В статье рассматриваются методы, применяемые при проведении исследований в рамках судебно-бухгалтерских экспертиз. Приведена полная группировка методов с кратким описанием наиболее актуальных из них. Рассмотрены точки зрения ведущих специалистов в области судебнобухгалтерской экспертизы.
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THE BENEFITS OF USING DIGITAL TECHNOLOGY IN FORENSIC ACCOUNTING EXPERTISE

ԴԱՏԱԿԱՆ ՓՈՐՁԱՔՆՆՈՒԹՅԱՆ ԵՎ ՔՐԵԱԳԻՏՈՒԹՅԱՆ ՀԱՅԿԱԿԱՆ ՀԱՆԴԵՍ
The article is devoted to the current problem of using modern digital technologies in the production of forensic financial and economic expertise. In the recent past, in the framework of criminal cases, experts had to study a significant array of accounting documents and other documents containing economically significant information when performing ...
D. Nurbolatov, D. Baimaganbetov
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Imaginary and fake objects of accounting: the subject of forensic economic expertise and the methodology of research

Экономика и предпринимательство, 2020
Мнимые и притворные сделки получили широкое распространение в системе гражданско-правовых отношений. Данные виды правовых отношений в настоящее время рассматриваются только как предметная область судебной экономической экспертизы, осуществляемой в рамках гражданского, арбитражного или уголовного судопроизводства.
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Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy [PDF]

Accounting and Finance, 2014
Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and civil cases. A qualified expert opinion of accountant facilitates to establishment of objective truth and adoption of a fair judgment.
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Forensic Accounting Expertise in Modern Conditions: Development Trends, Problems and Challenges

Scientific Research and Development. Economics
In modern conditions characterized by the dynamic development of the economy, the complexity of financial calculations, the active introduction of information technology in all areas of activity, and constantly changing legislation, forensic accounting expertise is of particular importance, which is one of the tools for the economic protection of the ...
Yu. Guts, Nataliya Levkina
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MODERN ASPECTS OF CONDUCTING FORENSIC ACCOUNTING EXPERTISE IN UKRAINE

2018
Бухгалтерська експертиза є самостійним джерелом доказів у судочинстві. У статті наведено особливості судово-бухгалтерської експертизи в Україні, висвітлені сучасні основні проблемні питання теоретичного і практичного характеру, що існують в роботі експерта-бухгалтера, а також запропоновано шляхи їх вирішення, які спрямовані на перспективи розвитку ...
Zabashtanskyi, Maksym, Surzhyk, Vyacheslav, Borisenko, Ludmila   +2 more
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Forensic Accounting Expertise, Risk Management and Financial Performance in Deposit Money Banks in Nigeria

Asian Basic and Applied Research Journal
Banking sector financial performance is affected by external shocks like inflation, interest rate, and geopolitical risks to financial distortions created by inefficient financial reporting and misuse of resources. Therefore, the study examined the relationship between forensic accounting expertise, risk management, and financial performance of deposit
Mamidu, Aruna Ishola, Abiola, Adigun Bilik, Arowosegbe, Timothy, Fabayo, Roseline Funmi   +3 more
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Forensic accounting expertise and control: interrelation of categories

2016
The essence of the concepts “control” and “forensic accounting expertise” have been researched. The methods of control, its functions, objectives, principles and appropriation have been considered.
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Methods of forensic accounting expertise: approaches to definition

2017
Проаналізовано підходи науковців до трактування поняття “методика судово-бухгалтерської експертизи” та розглянута класифікація методів судово-бухгалтерської експертизи в науковій та навчально-методичній літературі.
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