Nehanov V. Use of revision’s (audit’s) findings in criminal proceedings

The dissertation is devoted to the study of the use of revision’s (audit’s) findings of audits in criminal proceedings, issues of cooperation between pre-trial investigation units, the court, the State Audit Service of Ukraine during the preparation, appointment and conduct of revisions (audits) in criminal proceedings. The state of scientific researches of the problems of use of revision, as forms of special economic knowledge, in the criminal proceedings is revealed. A comparative-legal analysis of the forms of use of special economic knowledge (including revision, audit) in criminal proceedings under the legislation of other countries and Ukraine is carried out. The place of revisions among other forms of use of special economic knowledge in criminal proceedings, their correlation is determined. The suggestions and recommendations for the methodology of preparation, conduction, registration of the revision (audit) results, as well as sub-normative legal acts regulating the relevant sphere are formulated. Proposals on improving the legislative regulation of providing preparation, appointment and conducting of revisions (audits) in criminal proceedings have been developed.