Судебная экономическая экспертиза. Практикум. Учебное пособие для студентов вузов, обучающихся по специальностям «Бухгалтерский учет и аудит», «Финанс

2.2. ɉɨɞɪɹɞɱɢɤ ɨɛɹɡɭɟɬɫɹ:

-ɩɪɨɢɡɜɟɫɬɢ ɭɤɚɡɚɧɧɵɟ ɪɚɛɨɬɵ ɡɚ ɫɜɨɣ ɪɢɫɤ;

-ɨɛɟɫɩɟɱɢɬɶ Ɂɚɤɚɡɱɢɤɭ ɛɟɫɩɪɟɩɹɬɫɬɜɟɧɧɵɣ ɞɨɫɬɭɩ ɤ ɪɚɛɨɬɚɦ ɞɥɹ ɩɪɨɜɟɪɤɢ ɯɨɞɚ ɢ ɤɚɱɟɫɬɜɚ ɢɯ ɢɫɩɨɥɧɟɧɢɹ;

-ɨɛɟɫɩɟɱɢɬɶ ɫɨɯɪɚɧɧɨɫɬɶ ɩɟɪɟɞɚɜɚɟɦɨɝɨ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩ.2.1 ɢɦɭɳɟɫɬɜɚ ɧɚ ɜɟɫɶ ɩɟɪɢɨɞ ɜɵɩɨɥɧɟɧɢɹ ɪɚɛɨɬ.

III.ɋɪɨɤ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ ɢ ɩɨɪɹɞɨɤ ɪɚɫɱɟɬɨɜ

3.1.Ⱦɨɝɨɜɨɪ ɜɫɬɭɩɚɟɬ ɜ ɞɟɣɫɬɜɢɟ ɫ ɦɨɦɟɧɬɚ ɩɟɪɟɞɚɱɢ ɦɚɬɟɪɢɚɥɨɜ ɉɨɞɪɹɞɱɢɤɭ ɧɚ ɨɫɧɨɜɚɧɢɢ ɞɜɭɯɫɬɨɪɨɧɧɟɝɨ ɚɤɬɚ ɫɞɚɱɢ-ɩɪɢɟɦɤɢ (ɉɪɢɥɨɠɟɧɢɟ 2).

3.2.ɋɪɨɤ ɢɫɩɨɥɧɟɧɢɹ: "___"_______20___ɝ.

3.3.Ɉɩɥɚɬɚ ɪɚɛɨɬ ɩɪɨɢɡɜɨɞɢɬɫɹ ɜ _____-ɞɧɟɜɧɵɣ ɫɪɨɤ ɫ ɦɨɦɟɧɬɚ ɢɯ ɜɵɩɨɥɧɟ-

ɧɢɹ ɩɭɬɟɦ ________________________________ (ɭɤɚɡɚɬɶ ɫɩɨɫɨɛ ɪɚɫɱɟɬɨɜ).

3.4.Ɂɚɤɚɡɱɢɤ ɭɩɥɚɱɢɜɚɟɬ ɉɨɞɪɹɞɱɢɤɭ ɡɚ ɜɵɩɨɥɧɟɧɧɵɟ ɪɚɛɨɬɵ _______________

_________________________________________________________________ ɪɭɛɥɟɣ.

(ɰɢɮɪɚɦɢ ɢ ɩɨɞɩɢɫɶɸ)

IV. Ɉɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɫɬɨɪɨɧ

4.1.Ɂɚ ɧɟɢɫɩɨɥɧɟɧɢɟ ɢɥɢ ɧɟɧɚɞɥɟɠɚɳɟɟ ɢɫɩɨɥɧɟɧɢɟ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɨɪɨɧɵ ɧɟɫɭɬ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɶ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɞɟɣɫɬɜɭɸɳɢɦ ɝɪɚɠɞɚɧɫɤɢɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ.

4.2.Ɂɚ ɩɪɨɫɪɨɱɤɭ ɢɫɩɨɥɧɟɧɢɹ ɪɚɛɨɬ ɉɨɞɪɹɞɱɢɤ ɭɩɥɚɱɢɜɚɟɬ Ɂɚɤɚɡɱɢɤɭ ɩɟɧɢ ɜ ɪɚɡɦɟɪɟ ______ ɨɬ ɫɦɟɬɧɨɣ ɫɬɨɢɦɨɫɬɢ ɪɚɛɨɬ ɡɚ ɤɚɠɞɵɣ ɞɟɧɶ ɩɪɨɫɪɨɱɤɢ, ɧɨ ɧɟ

ɛɨɥɟɟ ɨɛɳɟɣ ɫɬɨɢɦɨɫɬɢ ɪɚɛɨɬ.

4.3.ɉɪɢ ɞɨɫɪɨɱɧɨɦ ɨɞɧɨɫɬɨɪɨɧɧɟɦ ɪɚɫɬɨɪɠɟɧɢɢ ɞɨɝɨɜɨɪɚ ɜɢɧɨɜɧɚɹ ɫɬɨɪɨɧɚ ɭɩɥɚɱɢɜɚɟɬ ɞɪɭɝɨɣ ɫɬɨɪɨɧɟ ɲɬɪɚɮɧɭɸ ɧɟɭɫɬɨɣɤɭ ɜ ɫɭɦɦɟ _____ ɪɭɛ., ɧɟ ɢɫɤɥɸɱɚɸɳɟɣ ɜɨɡɦɨɠɧɨɫɬɶ ɩɪɟɞɴɹɜɥɟɧɢɹ ɢɫɤɚ ɨ ɜɡɵɫɤɚɧɢɢ ɭɛɵɬɤɨɜ.

4.4.ɋɩɨɪɵ ɩɨ ɧɚɫɬɨɹɳɟɦɭ ɞɨɝɨɜɨɪɭ ɪɚɡɪɟɲɚɸɬɫɹ ɜ ɚɪɛɢɬɪɚɠɧɨɦ ɫɭɞɟ.

V.Ɉɫɨɛɵɟ ɭɫɥɨɜɢɹ

5.1.ɉɨ ɨɤɨɧɱɚɧɢɢ ɜɵɩɨɥɧɟɧɢɹ ɪɚɛɨɬ ɫɬɨɪɨɧɵ ɫɨɫɬɚɜɥɹɸɬ ɞɜɭɯɫɬɨɪɨɧɧɢɣ ɚɤɬ ɫɞɚɱɢ-ɩɪɢɟɦɤɢ ɪɚɛɨɬ (ɉɪɢɥɨɠɟɧɢɟ 3).

5.2. ɉɨ ɨɤɨɧɱɚɧɢɢ ɪɚɛɨɬ ɧɟɢɫɩɨɥɶɡɨɜɚɧɧɵɟ ɦɚɬɟɪɢɚɥɵ ɢ ɩɪɟɞɨɫɬɚɜɥɟɧɧɨɟ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩ.2.1 ɢɦɭɳɟɫɬɜɨ ɜɨɡɜɪɚɳɚɟɬɫɹ Ɂɚɤɚɡɱɢɤɭ ɜ ɬɨɦ ɫɨɫɬɨɹɧɢɢ, ɜ ɤɨɬɨɪɨɦ ɛɵɥɢ ɩɟɪɟɞɚɧɵ ɪɚɧɟɟ ɞɥɹ ɩɪɨɢɡɜɨɞɫɬɜɚ ɪɚɛɨɬ.

5.3.ȼɫɟ ɩɪɢɥɨɠɟɧɢɹ ɤ ɧɚɫɬɨɹɳɟɦɭ ɞɨɝɨɜɨɪɭ ɹɜɥɹɸɬɫɹ ɧɟɨɬɴɟɦɥɟɦɨɣ ɟɝɨ ɱɚ-

ɫɬɶɸ.

5.4.ȼɨ ɜɫɟɦ ɨɫɬɚɥɶɧɨɦ, ɱɬɨ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɨ ɜ ɧɚɫɬɨɹɳɟɦ ɞɨɝɨɜɨɪɟ, ɫɬɨɪɨɧɵ ɛɭɞɭɬ ɪɭɤɨɜɨɞɫɬɜɨɜɚɬɶɫɹ ɝɪɚɠɞɚɧɫɤɢɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ ɊɎ.

Ⱥɞɪɟɫɚ ɢ ɛɚɧɤɨɜɫɤɢɟ ɪɟɤɜɢɡɢɬɵ ɫɬɨɪɨɧ:

31

ȺɄɌ ɋȾȺɑɂ - ɉɊɂȿɆɄɂ ɊȺȻɈɌ,

ɜɵɩɨɥɧɟɧɧɵɯ ɩɨɞɨɝɨɜɨɪɭ ʋ ____ «____» ____________ 20___ɝ.

Ɇɵ, ɧɢɠɟɩɨɞɩɢɫɚɜɲɢɟɫɹ, ɩɪɟɞɫɬɚɜɢɬɟɥɶ «ɂɫɩɨɥɧɢɬɟɥɹ» ______________________

_____________ ɫ ɨɞɧɨɣ ɫɬɨɪɨɧɵ, ɢɩɪɟɞɫɬɚɜɢɬɟɥɶ «Ɂɚɤɚɡɱɢɤɚ»

____________________ ______________ ɫ ɞɪɭɝɨɣ ɫɬɨɪɨɧɵ, ɫɨɫɬɚɜɢɥɢ ɧɚɫɬɨɹɳɢɣ ɚɤɬ ɨ ɬɨɦ, ɱɬɨ ɂɫɩɨɥɧɢɬɟɥɟɦ ɜɵɩɨɥɧɟɧɚ ɫɥɟɞɭɸɳɚɹ ɪɚɛɨɬɚ:

ɍɤɚɡɚɧɧɚɹ ɪɚɛɨɬɚ ɜɵɩɨɥɧɟɧɚ ɧɚɞɥɟɠɚɳɢɦ ɨɛɪɚɡɨɦ, ɜ ɭɫɬɚɧɨɜɥɟɧɧɵɣ ɫɪɨɤ ɢ ɜ ɫɨɨɬ-

ɜɟɬɫɬɜɢɢ ɫ ɢɧɵɦɢ ɬɪɟɛɨɜɚɧɢɹɦɢ ɢ ɡɚɞɚɧɢɹɦɢ ɂɫɩɨɥɧɢɬɟɥɹ. Ɉɛɳɚɹ ɫɬɨɢɦɨɫɬɶ ɜɵɩɨɥɧɟɧɧɵɯ ɪɚɛɨɬ, ɜɤɥɸɱɚɹ ɧɚɥɨɝɢ, ɫɨɫɬɚɜɢɥɚ: _____________________________

_______________________________________________________________________

32

ɇɚɢɦɟɧɨɜɚɧɢɟ ɫɬɪɨɣɤɢ_____________________________________________________________________________________

Ɉɛɴɟɤɬ __________________________________________________________________________________________________

Ʌɨɤɚɥɶɧɵɣ ɫɦɟɬɧɵɣ ɪɚɫɱɟɬ ʋ ___

(ɥɨɤɚɥɶɧɚɹ ɫɦɟɬɚ)

ɇɚ ______________________________________________________________________________________________________

ɇɚɢɦɟɧɨɜɚɧɢɟ ɨɛɴɟɤɬɚ_____________________________________________________________________________________

Ɉɫɧɨɜɚɧɢɟ _______________________________________________________________________________________________

ɋɦɟɬɧɚɹ ɫɬɨɢɦɨɫɬɶ ____________________ ɬɵɫ.ɪɭɛ. ɇɨɪɦɚɬɢɜɧɚɹ ɬɪɭɞɨɟɦɤɨɫɬɶ _____________ ɱɟɥ.ɱɚɫ ɋɦɟɬɧɚɹ ɡɚɪɚɛɨɬɧɚɹ ɩɥɚɬɚ ______________ ɬɵɫ.ɪɭɛ.

ɋɨɫɬɚɜɥɟɧ(ɚ) ɜ ɭɪɨɜɧɟ ɰɟɧ ɧɚ ɢɸɧɶ 2010ɝ.

Ɋɚɡɞɟɥ1 .

ɂɌɈȽɈ ɩɨ ɪɚɡɞɟɥɭ

ɂɌɈȽɈ ɩɨ ɜɫɟɦ ɪɚɡɞɟɥɚɦ

ɇȾɋ, 18%

ȼɋȿȽɈ ɩɨ ɫɦɟɬɟ

ɋɨɫɬɚɜɢɥ _________________________________________________________________________________________________

(ɞɨɥɠɧɨɫɬɶ, ɩɨɞɩɢɫɶ (ɢɧɢɰɢɚɥɵ, ɮɚɦɢɥɢɹ)

ɉɪɨɜɟɪɢɥ _________________________________________________________________________________________________

(ɞɨɥɠɧɨɫɬɶ, ɩɨɞɩɢɫɶ (ɢɧɢɰɢɚɥɵ, ɮɚɦɢɥɢɹ)

35

ɈɛɨɪɨɬɧɚɹɫɬɨɪɨɧɚɮɨɪɦɵʋɈɋ

2. Ʉɪɚɬɤɚɹ ɢɧɞɢɜɢɞɭɚɥɶɧɚɹ ɯɚɪɚɤɬɟɪɢɫɬɢɤɚ ɨɛɴɟɤɬɚ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ

Ɂɚɤɥɸɱɟɧɢɟ ɤɨɦɢɫɫɢɢ:

ȼ ɪɟɡɭɥɶɬɚɬɟ ɨɫɦɨɬɪɚ ɭɤɚɡɚɧɧɨɝɨ ɜ ɧɚɫɬɨɹɳɟɦ ɚɤɬɟ ɨɛɴɟɤɬɚ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɫ ɤɨɦɩɥɟɤɬɚɰɢɟɣ ɭɫɬɚɧɨɜɥɟɧɨ: _____________________________

__________________________________________________________________________________________________________________________

ɉɟɪɟɱɟɧɶ ɩɪɢɥɚɝɚɟɦɵɯ ɞɨɤɭɦɟɧɬɨɜ ____________________________________________________________________________________________

3. ɋɜɟɞɟɧɢɹ ɨ ɡɚɬɪɚɬɚɯ, ɫɜɹɡɚɧɧɵɯ ɫɨ ɫɩɢɫɚɧɢɟɦ ɨɛɴɟɤɬɚ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɫ ɛɭɯɝɚɥɬɟɪɫɤɨɝɨ ɭɱɟɬɚ, ɢ ɨ ɩɨɫɬɭɩɥɟɧɢɢ ɦɚɬɟɪɢɚɥɶɧɵɯ ɰɟɧɧɨɫɬɟɣ ɨɬ ɢɯ

Ɋɟɡɭɥɶɬɚɬɵ ɫɩɢɫɚɧɢɹ ______________________________________________________________________________________________________

ȼɵɪɭɱɤɚ ɨɬ ɪɟɚɥɢɡɚɰɢɢ _____________________________________________________________________________________________________

ɋɩɢɫɚɧɢɟ ɨɬɦɟɱɟɧɨ ɜ ɢɧɜɟɧɬɚɪɧɨɣ ɤɚɪɬɨɱɤɟ (ɤɧɢɝɟ) ɭɱɟɬɚ ɨɛɴɟɤɬɚ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ.

Ƚɥɚɜɧɵɣ ɛɭɯɝɚɥɬɟɪ __________________________________________________________________________________________

38

Ɍɢɩɨɜɚɹ ɦɟɠɨɬɪɚɫɥɟɜɚɹ ɮɨɪɦɚ ʋ Ɇ-35

ɍɬɜɟɪɠɞɟɧɚ ɩɨɫɬɚɧɨɜɥɟɧɢɟɦ Ƚɨɫɤɨɦɫɬɚɬɚ Ɋɨɫɫɢɢ ɨɬ 30.10.97 ʋ 71ɚ

ɍɌȼȿɊɀȾȺɘ

Ⱥ Ʉ Ɍ ʋ

ɋ ɩɪɢɜɥɟɱɟɧɢɟɦ ɨɰɟɧɨɱɧɵɯ ɨɪɝɚɧɢɡɚɰɢɣ