title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð»Ð°ÑÐµÐ½ÑÐ½ÑÑ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹ 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: The study of latent crimes in forensicaccounting expertise
Creators: name: ÐÐ¸Ð»Ð¸Ð½Ð°, ÐÐ°Ð»ÐµÑ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»Ð°ÑÐµÐ½ÑÐ½Ð¾ÑÑÑ
ÑÐ°ÑÑÑÐ°ÑÐ°
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð¿ÑÐµÑÑÑÐ¿Ð½Ð¾ÑÑÑ
latency
embezzlement
forensic accounting expertise
economic security
economic crime

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑ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Ð¼ Ñ Ð¿ÑÐ¸ÑÐ²Ð¾ÐµÐ½Ð¸ÐµÐ¼ Ð¸ ÑÐ°ÑÑÑÐ°ÑÐ¾Ð¹. Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð´Ð»Ñ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° ÑÑÐ´ÐµÐ±Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð· Ð¿Ð¾ 160 ÑÑÐ°ÑÑÐµ Ð£Ð Ð Ð¤. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: - Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ½Ð¾Ð²Ñ Ð»Ð°ÑÐµÐ½ÑÐ½ÑÑ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹: Ð¿Ð¾Ð½ÑÑÐ¸Ñ, Ð²Ð¸Ð´Ñ, Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ; - Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ð¸ Ð»Ð°ÑÐµÐ½ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹ Ð¿Ð¾ ÑÑ. 160 Ð£Ð Ð Ð¤; - Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾Ð±ÑÐ¸Ñ Ð²Ð¾Ð¿ÑÐ¾ÑÐ¾Ð², Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð¸ Ð°Ð¿ÑÐ¾Ð±Ð°ÑÐ¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° ÑÑÐ´ÐµÐ±Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð· Ð¿Ð¾ ÑÑ. 160 Ð£Ð Ð Ð¤; - Ð¾ÑÐµÐ½ÐºÐ° ÑÑÐµÑÐ±Ð° Ð¾Ñ Ð»Ð°ÑÐµÐ½ÑÐ½Ð¾Ð¹ Ð¿ÑÐµÑÑÑÐ¿Ð½Ð¾ÑÑÐ¸ Ð¿Ð¾ ÑÑ. 160 Ð£Ð Ð Ð¤; - ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð½Ð°Ð·Ð½Ð°ÑÐµÐ½Ð¸Ñ ÑÑÐ´ÐµÐ±Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð· Ð¿Ð¾ ÑÑ. 160 Ð£Ð Ð Ð¤. ÐÐ¾ Ð²ÑÐµÐ¼Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ Ð¼ÐµÑÐ¾Ð´Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ñ. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¾ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel, Word). Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ñ ÑÑÐ´ÐµÐ±Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð· Ð¿Ð¾ ÑÑ. 160 Ð£Ð Ð Ð¤, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¼Ð¾Ð³ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑÑÑ ÐºÐ°Ðº ÑÑÐ´ÐµÐ±Ð½ÑÐ¼Ð¸ ÑÐºÑÐ¿ÐµÑÑÐ°Ð¼Ð¸, ÑÐ°Ðº Ð¸ Ð¸Ð½Ð¸ÑÐ¸Ð°ÑÐ¾ÑÐ°Ð¼Ð¸ ÑÑÐ´ÐµÐ±Ð½ÑÑ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·.
description: The subject of the study is the specifics of the production of forensic accounting expertise in cases related to embezzlement and embezzlement. The purpose of the work is to summarize the practice and develop recommendations for the production of forensic accounting examinations under Article 160 of the Criminal Code of the Russian Federation. Tasks that were solved during the study: - analysis of the theoretical basis of latent crimes: concepts, types, methodological approaches; - investigation of the relationship between latency and crimes under Article 160 of the Criminal Code of the Russian Federation; - study of general issues, analysis of practice and approbation of the results of judicial accounting examinations under Article 160 of the Criminal Code of the Russian Federation; - assessment of damage from latent crime under Article 160 of the Criminal Code of the Russian Federation; - development of recommendations for the appointment of judicial accounting examinations under Article 160 of the Criminal Code of the Russian Federation. Methods of analysis, modeling, classification, generalization were used during the study. The study was conducted using the MS Office package (Excel, Word). As a result, recommendations were made on the production of forensic accounting examinations under Article 160 of the Criminal Code of the Russian Federation, which can be used by both forensic experts and initiators of forensic examinations.