Received 06.07.2023, Revised 04.10.2023, Accepted 26.10.2023

GENERALIZATION OF THE RESULTS OF FORENSIC ACCOUNTING EXAMINATION

S.B. Abdyldaeva

This article discusses generalizations of the results of forensic accounting examination. The results of a forensic accounting examination can be used as evidence in court. This article examines in detail such key issues as the structure of the expert accountant's report, the use of the expert's report by the court and the accountant by the investigator, and the procedure for questioning the expert. An expert accountant, after conducting research, provides an expert opinion certified by his signature. An expert opinion is a written opinion prepared by an expert accountant in accordance with his area of specialization based on his research. Knowledge provides answers to questions posed to him by the person conducting the investigation, investigators and the court. Accordingly, this article defines the structure of the expert report and shows the information that should be disclosed in the report

expert accountant, examination, expert opinion, additional examination, repeated examination, comprehensive examination, commission examination, expert subscription, information about the expert
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Abdyldaeva, S.B. (2023). GENERALIZATION OF THE RESULTS OF FORENSIC ACCOUNTING EXAMINATION. Bulletin of the Bishkek State University, 21(3), 16-19. https://doi.org/10.35254/bsu/2023.64.03

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