Випуск: № 8, 2020
Doi: https://doi.org/10.37634/efp.2020.8.4
Узагальнено та проаналізовано підходи до визначення сутності «судово-економічна експертиза», представлено власне її трактування. Запропоновано розподіл класу судово-економічних експертиз за родами та видами, що дозволить конкретизувати об’єкти судово-експертного дослідження. Удосконалено класифікацію методів судово-бухгалтерської експертизи, до яких авторами віднесено: філософські, загальнонаукові, часткові та специфічні методи (судової бухгалтерії та економіко-правового аналізу).
Ключові слова : експертиза економічних операцій, експертиза облікового процесу, економічні злочини, судово-економічна експертиза, судовий експерт-економіст
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