Economic expertise is a documentary confirmation (research) of formation patterns, reflected in accounting registers, and in reporting information on economic activity indicators of enterprises; examination of the correctness and completeness of income formation, expenses and results of activity, the formation of assets, liabilities, and equity, bankruptcy and liquidation of enterprises, lease relationships, the existence and size of losses incurred, taxation, including transfer pricing, lending and the implementation of other financial transactions, related to the movement of funds.
Expertise in documents on the economic activity of enterprises and organizations
Expertise in documents of financial and credit operations
A feature of the tasks and methods of conducting economic expertise in Ukraine is the instability of legislation in terms of accounting, taxation, the instability of legislation that determines the general economic conditions of the functioning of business entities. This, in turn, complicates the writing of methods, requires deepening their universality and ensuring insensitivity to changes in legislation, and the necessity of constant review and adaptation of existing methods to changes in legislation and business conditions.
In accordance with the requirements of the Instruction on the Appointment and Conduct of Forensic Examinations and Expert Research, approved by the Order of the Ministry of Justice of Ukraine № 53/5 dated 08.10.1998 (hereinafter - Instruction № 53/5), audit actions (determination by expert economists of any economic indicators without prior documentary checking of financial and economic activity by the subject of control) does not belong to the tasks of economic expertise.