Tasks Of The Rights And Obligations Of An Expert Accountant In The Process Of Conducting A Forensic Accounting Examination

Аннотация

In the article the essence, legal-normal basics, designating necessity of judge-accounting expertise which is one type of expertise and formalization of its consequences were stated. KEYWORDS Economic Expertise, expert, judge expertise, accountant-expert, the consequence of judge- expertise. INTRODUCTION "Accountant-Expert" and in some cases by the "Specialist". Detection and effective investigation of crimes in the field of economics is carried out only with the use of specialized economic In the digital economy, the responsibility and knowledge. In this case, the business entity is accountability of accountants-experts, who, checked not only by financial and business like all professionals, work in the system of operations, but also accounting, statistical and accounting and control, to find a fair solution operational accounting documents, which to civil and criminal cases in the judiciary, will reflect the economic indicators, by the increase. Therefore, the role of accountants- The US A Journals Volume 03 Issue 06-2021 1 The American Journal of Management and Economics Innovations IMPACT FACTOR (ISSN – 2693-0811) 2021: 5. 562 Published: June 10, 2021 | Pages: 1-5 Doi: https://doi.org/10.37547/tajmei/Volume03Issue06-01 experts in conducting forensic accounting role in resolving issues related to the field of accounting impartially, fairly and providing examinations in judicial and investigative expert opinions on the basis of factual practice is growing. evidence to the courts and law enforcement agencies. The profound reforms being carried out in the So who is the accountant-expert? Who is an political and economic spheres of the Republic expert accountant? and what rights and of Uzbekistan have also covered the judicial obligations do they have? system. In his address to the Oliy Majlis, the President said, "Now is the time to not only Accountant-expert - "is a subject of criminal acknowledge the restoration of human rights proceedings and is involved in giving through the courts, but also to answer the conclusions on issues of criminal question of why human rights and freedoms significance”3. were violated during the pre-trial investigation."1 The accountant-expert works with the collected evidence, obtains new facts and Such an opinion was not expressed in vain. information as a result of studying them and Injustices in the practice of the judiciary for explaining them using special instructions. many years: improper investigations, false expert opinions obtained only in the name of Specialist accountant - "a person invited to exaggeration of the case materials, the the investigation and court proceedings, violation of human rights has created a sense summoned for consultation"4; of distrust among law enforcement agencies among our people. An expert is called in to assist the inquiry Continuing his remarks, the President said, “It officer, investigator, prosecutor and the court is necessary to limit the practice of recalling in finding and consolidating evidence during and continuing court decisions left over from the investigation and trial. Physicians, the old regime by the prosecutor's office. educators and other persons with the "Now the prosecutor can only take a court necessary knowledge and skills may be invited decision if there is a complaint about the as specialists. case."2 The expert will assist the investigator in identifying, attaching, and removing evidence. In the practice of forensic accounting, A specialist involved in the conduct of an accounting specialists, ie "Accountant-Expert" investigative action may not participate in the and specialists in the field have a significant case as an expert. 1Sh.M.Mirziyoev “Appeal to the Oliy Majlis” January 24, 2020 3 Republic of Uzb, Criminal proc. Article 67 of the Code 2 Sh.M.Mirziyoev “Appeal to the Oliy Majlis” January 24, 2020 4 Article 69 of the Code of Criminal Procedure The US A Journals Volume 03 Issue 06-2021 2 The American Journal of Management and Economics Innovations IMPACT FACTOR (ISSN – 2693-0811) 2021: 5. 562 Published: June 10, 2021 | Pages: 1-5 Doi: https://doi.org/10.37547/tajmei/Volume03Issue06-01 CONCLUSION It is important to distinguish between the rights and obligations of the expert and the The following questions should be monitored specialist. as the investigator intends to enlist the help of an expert at the planning stage of the The expert-accountant's opinion is one of the investigative action. types of evidence in accordance with the law and is issued on the basis of research.  Coupons are what conditions have allowed looters to cover up economic The accountant-expert may be asked crimes for a long time. questions that fall within the competence of  What are the obvious shortcomings that the specialist. It is not allowed to put before have led to looting in accounting and the expert issues that fall within the scope of bookkeeping. the expert. The opinion of an expert cannot  What appears to be a satisfactor