CONCEPT, ESSENCE AND MEANING OF REVISION (AUDIT) IN CRIMINAL PROCEEDINGS, ITS RELATION WITH OTHER FORMS OF USE OF SPECIAL ECONOMIC KNOWLEDGE
Abstract
After investigating the work of various scholars who provided the
definition of the concept and essence of the term «revision» (audit),
and by comparing the analysis with the legally defined notion and the
nature of the audit, the author suggests a more precise definition of
it. According to the author, the audit is a form of state financial
control, which consists of documentary and actual verification of a
certain complex or separate issues of financial and economic activity
of the object of control, and must ensure the detection of existing
facts of violation of the law, the establishment of guilty in their
acceptance of officials and materially responsible persons
The author also examined the circumstances of using the materials
of the audit by an expert during the forensic economic expertise, as
well as the participation of a specialist-economist by providing advice
to the investigator, the prosecutor during the pre-audit, also by
participating, together with the officials of the DASU, in conducting
and drawing up the results of the audit itself.
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