APPLICATION OF AN ANALYTICAL APPROACH IN RESEARCH OF SUBJECT OF ACCOUNTING EXAMINATION

Constantly occurring transformations in the activities of business entities objectively imply the mandatory interaction of market processes and their state regulation. The use of economic expertise, including accounting expertise, as one of the sources of evidence of the presence of destructive factors, or the harmonization of public and state interests, or the identification of economic offenses is unjustifiably one-sided and limited. The lack of development of a methodology for expert research on the reliability of accounting and reporting information significantly narrows the scope of accounting expertise, limiting it to meeting the needs of judicial investigative bodies. Fundamentally new economic and legal relations between business entities of various organizational and legal forms and state bodies, the emergence of new ways to conceal profits, distortions in financial statements, necessitate a comprehensive study of the theoretical, methodological and organizational and methodological aspects of accounting examinations. The need for such studies is caused by ongoing modifications of traditional forms of accounting, the formation of a modern domestic accounting concept, the principles of collecting and processing accounting and reporting information oriented to IFRS recommendations. These circumstances significantly change the information, theoretical and organizational basis of expert accounting research.

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