(ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2009-05-15) Колісник, Олена Пилипівна; Kolisnyk, O.
The theoretical bases of forensic accounting expertise are considered in the article: tasks that it solves, subject, objects and methods of its conduct. Forensic accounting is one of the forms of control that allows an expert accountant to investigate the financial and economic activities of a controlled entity with a view to providing an opinion on the issues raised by the bodies of inquiry, pre-trial and judicial investigation.