Procedural Legislation Requirements Regarding Experts' Participation in Forensic Examination on Economic Issues
Journal: Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences (Vol.24, No. 1)Publication Date: 2013-11-14
Authors : Olga Pugachenko;
Page : 340-348
Keywords : forensic examination; forensic expert; examination purpose; examination conduction; procedural legislation; rights; obligations; responsibilities;
Abstract
The paper goal is to review and summarize the procedure of appointing and conducting forensic examination on economic issues. The following is singled out within the forensic economic examination: accounting and taxation documents examination, examination of documents on the economic activity of enterprises and organizations, and examination of documents related to financial and credit transactions. We have reviewed the terms and conditions of appointment and conduction of forensic examination on economic issues in the procedural legislation. Expert's certain rights, obligations and responsibilities in the Criminal Procedure Code of Ukraine, the Civil Procedure Code of Ukraine, the Commercial Procedure Code of Ukraine and the Code of Administrative Court Procedure of Ukraine. It has been established that, in general, the appointment and conduction of forensic analysis as well as forensic expert's rights, obligations and responsibilities in the procedural legislation are similar.
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