Analysis of problems related to conducting audit as an investigative action

Аннотация

The article comprehensively analyzes the problems associated with conducting audit as an investigative action. The study examines the procedural order of conducting audits, timelines, and issues of documenting audit results. The article also analyzes the relationship between investigators and auditors during the audit process, the rights and obligations of auditors, and the procedural status of audit reports. The paper puts forward proposals regarding the procedure for extending audit deadlines, recognition of audit reports as evidence, grounds for bringing auditors to criminal liability, and improving audit methodology. The research thoroughly examines practical problems encountered during audits, including unjustified extension of audit periods, preparation of interim reports, and deficiencies in documenting audit results. As a result of the research, specific proposals have been developed to improve legislation regulating the audit procedure. The research results serve to improve the practice of investigating economic crimes.