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Title of Article

USING SPECIAL ACCOUNTING KNOWLEDGE IN THE INVESTIGATION OF ECONOMIC CRIMES IN THE HOUSING AND COMMUNAL SERVICES SECTOR


Issue
2
Date
2017

Article type
scientific article
UDC
343.98
Pages
179-183
Keywords
 


Authors
Sitdikova G.Z.
Ufimskiy yuridicheskiy institut Ministerstva vnutrennikh del Rossii

Kanischeva O.I.
Ufimskiy yuridicheskiy institut Ministerstva vnutrennikh del Rossii


Abstract
We consider such types of using special accounting knowledge as forensic accounting and documentary audit. Their main similarities and differences are highlighted. It is noted that a clear distinction must be made between them for proper and effective investigation of economic crimes in the housing and communal services sector. The status of an expert, a specialist and an auditor is determined. It is proposed to introduce the concept of specialist consultation in part 3 of Art. 80 of the Code of Criminal Procedure of the Russian Federation.

File (in Russian)