Introduction: the article is focused on concerns of use of the expert's working files. The purpose of the study is to develop suggestions to ensure the good quality of the conclusion of an expert accountant and improve the efficiency of forensic audits of operations with materials based on the use of interrelated and mutually-conjugated diagnostic examination cards and working papers of experts. Materials and Methods: the research is based on the works of Russian scientists, covering various aspects of the subject matter under the study, the current regulatory legal acts that lay the foundation for the use working papers of experts. The article used a universal dialectical approach to scientific cognition, as well as special control methods, private accounting methods. Results: the article substantiates the necessity of dividing the diagnostic maps of research operations with materials, which are of a methodical nature, and the working documents of experts with a practical-productive orientation. Discussion and Conclusions: forms of the working documents of experts for research of operations on fixing of material responsibility and correctness of an estimation of materials at writing off are offered.
sudebno-buhgalterskaya ekspertiza, material'no-proizvodstvennye zapasy, rabochie dokumenty eksperta, diagnosticheskie karty ekspertnogo issledovaniya, zaklyuchenie eksperta
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