Nizhny Novgorod, Russian Federation
The research features the activity of employees of documental research departments. The author introduces the problem of identification of the audit expert with the auditor. To reveal the cause, the author dwells on the origin of audit specialists in the structure of Internal Affairs Ministry of the Russian Federation, the abolition of the tax police, and the set-up of tax crime department, which involves departments of documental check-ups and audits. The article describes the functional characteristics of audit experts, indicates their role in the formation of evidence in economic crime cases: they conduct documental research and record economic crimes, as well as consult investigators and operational staff, participate in investigations and operational search. The article provides examples from judicial practice in criminal cases and analyzes court assessment of the work results of audit experts. The author has analyzed prominent theoretical researches and her own practical experience as an audit specialist, which allows her to stress a need to classify audit experts as professionals of documental research departments. The change in nomenclature will improve the efficiency and accuracy of special economic knowledge belonging to the documental research staff.
Keywords: specialist, audit expert, department of documentary research, crime, revision
