Examination of documents on economic activity of enterprises and organizations

Examination of documents of accounting, tax accounting and the reporting

Examination of documents of financial and credit operations

Objects of economic expertise (research) can be:

• primary accounting documents;
• accounting registers;
• financial reporting documents;
• statistical reporting for the relevant periods;
• acts of audits and inspections;
• printed and certified electronic documents;
• organizational and administrative and planning and regulatory documents drawn up on the basis of legislative and regulatory acts.

The main tasks of examination of documents on economic activity of enterprises and organizations are:

• analysis of indicators of financial and economic condition (solvency, financial stability, profitability, etc.) of the enterprise / organization;
• analysis of the structure of property and sources of its acquisition;
• analysis of the structure of property and sources of its acquisition;
• determination of documentary substantiation of settlements with debtors and creditors;
• determination of documentary substantiation of the analysis of structure of expenses;
• determination of documentary substantiation of calculations in case of privatization and lease of property to be privatized;
• determination of documentary substantiation of calculations of the share of property at the participant's withdrawal from the founders;
• determination of documentary substantiation of calculations of the lost earnings (from untimely payment of compensation of the caused damage at incapacity for work and in other cases);
• determination of documentary substantiation of target spending of budgetary funds;
• determining the documentary validity of the calculations of lost profits.

The decision of questions concerning observance by committees on competitive bidding of requirements of the legislation regulating carrying out of purchase of the goods (works, services) for the state means, does not belong to tasks of forensic economic examination.

The decision of questions concerning documentary substantiation of losses by indicators of the financial reporting of the enterprise / organization for a certain period (recognition of current receivables as bad) does not belong to tasks of economic examination.

Indicative list of issues to be addressed:

• How do the main economic indicators (liquidity, solvency and profitability, etc.) of financial and economic condition (name of the organization) on the date of conclusion or expiration of the agreement (details) characterize the economic and financial activities (name of the organization)?

• Is the amount of the contribution to the statutory fund (name of the organization or participant) and the calculation of the size of the part of the property to be returned to the person who left the founders (indicating the date of withdrawal) documented?

• Is the amount of unjustified understatement (non-payment) of rent (name of the organization) in the amount (indicated amount) for the period (specified period) specified in the inspection report of the controlling body documented? If so, in what amount?

• Is the share of financing of buildings at the expense of state funds in the value of real estate objects (which ones) subject to privatization documented in the act of inspection of the controlling body in accordance with the provided constituent and primary documents?

• Are the conclusions of the inspection report on the misuse of budget funds received by the enterprise (name) under the budget program (program name) documented?

• Is the calculation of pension payments to a citizen (surname, name, patronymic) made by the institutions of the Pension Fund of Ukraine for the period (the period is indicated) documented?

• Do the indicators of the financial and economic condition of the enterprise (name) for the period (indicate the period) have signs of bankruptcy, fictitious bankruptcy, hidden bankruptcy?

• Are the conclusions of the inspection report documented that the company (name) has arrears of wages as of (indicate the date)?

• Is the documented and normative calculation of dividends to be paid by the enterprise (name) to the owner of corporate rights (name of the legal entity or surname, name, patronymic of the individual) for the period (indicate the period)?

• Are the conclusions specified in the inspection report of the controlling body (number, date) on overstatement of public procurement (name of goods, works, services) by the amount (indicated amount) compared to the terms of the contract (number, date) concluded as a result of competitive bidding ?

• Are the conclusions of the inspection report of the controlling body (number, date) concerning unreasonable transfer of budget funds for the amount (the amount is indicated) documented, taking into account the conclusions of other types of examinations?

Order Economic expertise / research