Teismo ekonominė ekspertizė Lietuvoje 2004 metais

LTLietuvoje vykusi teisinės sistemos reforma palietė teismo ekspertizės sritį. Lietuvos teismo ekspertizės centro ekspertai savo žiniomis ir patirtimi pradėjo konkuruoti su privačiais teismo ekspertais: ekspertai ekonomistai su auditoriais ir revizoriais. įvairiems specialistams tapus teismo ekspertais ekonomistais, iškilo naujų problemų, susijusių su metodologine tyrimo jvairove, privačių ekspertų nepriklausomumu, ekspertų bendradarbiavimu. Straipsnio tikslas — apžvelgti besiklostančią pastarojo laikotarpio teismo ekonominės ekspertizės praktiką. Detaliai gvildenami auditorių ir revizorių uždaviniai, jų santykis su ekonomine teismo ekspertize, nurodomi metodologiniai, procesiniai bei praktiniai eksperto ekonomisto ir auditoriaus veiklos skirtumai, pateikiami siūlymai dėl teismo ekspertų rengimo praktikos. Daug dėmesio skiriama Lietuvos teismo ekspertizės centre atliekamoms ekonominėms ekspertizėms, apžvelgiamos jų rūsys, uždaviniai ir struktūra. Ekspertizės atliekamos dokumentinio patikrinimo, palyginimo ir priešpriešinio patikrinimo, kontrolinio sulyginimo, kiekinės-suminės apskaitos tyrimo, ekonominės analizės, kompiuterizuotos apskaitos ir nesant dokumentų tyrimo metodais. Vis dažniau ekspertinėje praktikoje pradedami taikyti netiesioginio tyrimo metodai, iš jų svarbiausias - ekonominio modelio metodas. Aptariamos ir ekspertinės praktikos apibendrintais pavyzdžiais iliustruojamos netiesioginės metodologijos taikymo problemos. [Iš leidinio]Reikšminiai žodžiai: 2004 metai; Auditas; Auditoriai; Ekonominės ekspertizės metodai; Revizoriai; Teismo ekonominė ekspertizė; 2004; Auditors; Forensic economic examination; Forensic examination, audit, methods of economic examination; Inspectors.

ENLaw system reform in Lithuania touched upon the area of forensic examination. Experts from Forensic Science Centre of Lithuania began compete with private forensic experts by their knowledge and experience in such way: experts' economists with auditors and inspectors. Turning of various specialists into forensic experts – economists promotes new problems related with variety of methodological research, private experts' independence, experts' collaboration. System of economical examination in Lithuania must be formed with responsibility including auditors and property appraisers, ensuring uniform methodology, exchanging experts' experience and strengthening their independence. Auditor, which intents to become forensic expert, must get forensic expert's qualification. The goal of this article is to review getting on practice of economic forensic examination within last period. Auditors' and inspectors' tasks, its relation with economic forensic examination are discussed in details, methodological, process and practical differences of expert economist's or auditor's activity are indicated, authors propose to improve practice of forensic expert's preparation. Great attention is directed to economic examinations done in Forensic Science Centre of Lithuania, its kinds and tasks, structure of examinations are presented. Value of statement of examination is properly adapted method of expert research.Examinations are done by means of examinational methods of document verification, comparison and contrary verification, control comparison, research of overall quantitative account, economic analysis, computer aided account. Examinations meeting with the loss of information basis are done employing indirect methods of research that usually have been employed in analysis of transaction prices, determining tax basis, quantity of black money. In examinational practice more frequently indirect research methods are employed and principal of it is method of economic model. Problems of indirect application of methodology are discussed, that illustrated by generalized samples of examinational practice. Application of methods of economic modeling needs new scientific knowledge, preparedness and extensive historical and analogue information, quantitative viewpoint. In examinations done indirect method it is necessary to evaluate competitive environment, to take account for circumstances of the activity of enterprises, changes of market conjuncture and inflation. Doing the calculation of black money and prognosis it is necessary to do presumption about equal distribution of earnings in time and among economy subjects but it not always corresponds to reality and it enables to employ the method of arithmetical mean. In earnings prognosis by method of linear extrapolation it is necessary to calculate limits of confiding interval of the prognosis. Expert's opinion on the basis of indirect methods is problematic. [text from author]