title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ðµ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Features of the use of inventory results in forensic accounting expertise
Creators: name: Ð¢Ð¾Ð¼Ð¸Ð»Ð¸Ð½Ð°, ÐÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ñ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ Ð² ÑÑÐµÑÐµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐµ
Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸
inventory
economic security
judicial accounting expertise
offenses in the sphere of the economy
use of inventory results

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ Ð¿ÑÐ¸ÑÐ²Ð¾ÐµÐ½Ð¸ÐµÐ¼ Ð¸ ÑÐ°ÑÑÑÐ°ÑÐ¾Ð¹ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ Ð¼ÐµÑÐ¾Ð´Ð° ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÐ»Ð¸ÑÐµÐ½Ð¸Ñ. Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÑÐ´ÐµÐ±Ð½ÑÑ ÑÐºÑÐ¿ÐµÑÑÐ¾Ð². Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð¸ ÑÐ°ÑÐºÑÑÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐµ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ðµ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ ÑÑÐ´ÐµÐ±Ð½ÑÑ ÑÐºÑÐ¿ÐµÑÑÐ¾Ð². Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ Ð´Ð¸Ð¿Ð»Ð¾Ð¼Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ» Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½ ÑÐ¸ÑÑÐµÐ¼Ð½ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´, Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ (Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ·) Ð¸ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ (ÑÑÑÑÐºÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ). ÐÐ¾Ð»ÑÑÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð¼Ð¾Ð¶Ð½Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾-Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð· Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸. Ð ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ ÑÐ°ÐºÐ¸Ðµ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÐµ Ð¿ÑÐ¾Ð´ÑÐºÑÑ, ÐºÐ°Ðº: MS Office (Excel) Ð´Ð»Ñ ÑÐ°Ð±Ð¾ÑÑ Ñ ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÐ¼Ð¸ ÑÐ°Ð±Ð»Ð¸ÑÐ°Ð¼Ð¸, Ð´Ð¸Ð°Ð³ÑÐ°Ð¼Ð¼Ð°Ð¼Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Â«1Ð¡: ÐÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÂ» Ð´Ð»Ñ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸.
description: The subject of the study is the peculiarities of the production of forensic accounting expertise in cases related to embezzlement and embezzlement using the method of control comparison. The purpose of the work is to study the aspects of conducting a forensic accounting examination using the results of the inventory, as well as to develop recommendations for improving the efficiency of forensic experts. As a result, the features related to the use of inventory results in forensic accounting expertise were revealed, and recommendations for forensic experts were also proposed. In the process of writing the thesis, a systematic approach was applied, general scientific methods (analysis and synthesis) and special methods (structuring and documentary control) were used. The obtained results of the work can be used in the framework of forensic accounting examinations using the results of inventory. In the course of the study, software products such as MS Office (Excel) were used to work with spreadsheets, charts, as well as 1C: Enterprises to give an example of inventory.