ОСОБЛИВОСТІ ПРОВЕДЕННЯ РЕВІЗІЇ ЗА ЗВЕРНЕННЯМИ ПРАВООХОРОННИХ ОРГАНІВ

Abstract

In proceedings often necessary to establish legally significant circumstances and relations, are based only on legal knowledge can not reveal. One of the effective ways of solving such problems is to expand the forms of participation of knowledgeable individuals in proving in court proceedings improve their legal status and directions of interaction with other stakeholders. By this interaction include the use of non-procedural forms of expertise in the proceedings. Today, still widely used to attract Auditor for signs of a crime and collecting evidence based information. Participation Specialist, Economist in the investigation allows for rapid and complete collection of evidence needed for the investigation of economic offenses of varying complexity. The basic form of the use of special economic knowledge for gathering evidence in criminal proceedings opened on the basis of economic offenses is to conduct audits and inspections counter at the request of law enforcement. In this paper, the characteristics of the audits on the appeals law enforcement, and identifi es the features that distinguish it from a planned audit of fi nancial and business enterprises. Studied the stages of the appointment and audit of the appeals law enforcement agencies and are causes removal auditor. The final document is completed audited act upon check - a certificate that documents involved in criminal proceedings. These documents fully and objectively reflected the results of the audit and verification. Features of the documents transmitted by the results of audits (inspections) to law enforcement agencies, and requirements for their design.