Stelmakh N. The accounting expertise of agricultural activity: forensic procedural aspect

Dissertation is dedicated to improving the theoretical and methodological principles of accounting expertise of agricultural activity, taking into account modern institutional environment of growing economic crime and pro-European orientations of socio-economic development of Ukraine.The economic and procedural content and genesis of accounting expertise are developed in this work. Theoretically defined institutional aspect of the development of forensic accounting component and grounded its mission as an institutional factor of detection and prevention of economic crime. Clarified the essence of objects of forensic accounting and highlighted their specificity in agriculture. Improved the mechanism of using the results of forensic accounting expertise in agricultural activities. An important theoretical accomplishment of dissertation is firstly developed Concept of convergence of accounting and forensic accounting expertise development in agriculture, taking into account norms and requirements of International Financial Reporting Standards. In methodical maintenance improved the methodology of forensic accounting expertise in agriculture and designed bases of professional training of experts in accounting, in consideration of peculiarities of agricultural sector of Ukraine and the requirements of the European standards of vocational education.