EXPERTISE CENTER OF THE REPUBLIC OF ARMENIA

Head of Department - Samvel Jorik Hovhannisyan
 

Types and subtypes of expert analyses performed

15. Economic, including:

15-01 accounting,

15-02 financial and economical.

Directions of expert analyses of the Department of economics

Forensic audit

Objects of analysis

- Accounting documents, statements, calculations submitted to tax authorities, personal account cards kept by tax authorities by types of taxes,
- banking, customs declarations on goods imported in and exported from the Republic of Armenia, assignments on inspection of declared goods,
- orders, assignments, lists issued by the management of entities,
- acts on financial and economic activities of entities, as well as on results of verification of accuracy of relations with the budget.

Tasks of analysis

- Determination of conformity of accounting maintenance with acting regulatory acts of accounting and statement,
- through accountancy determination of the accuracy of reflection of economic transactions,
- determination of the accuracy of calculations of tax liabilities and social payments,
- verification of justification for salary calculation,
- аnalysis of the accuracy of inventory results and formulations thereof,
- analysis of conformity of accounting data with accounting data of witnesses, defendants and testimonies of parties, as well as of inofficial (shadow) data in the case submitted for expert analysis,
- without the entities going into liquidation, calculation of property share in case of dismissal of founders,
- statement of damage inflicted from the aspect of accountancy,
- analysis of the most important principles of lending operations, particularly of granting pecuniary loans,
- analysis of receivables and payables,
- determination of the accuracy of conclusions made by comprehensive desk audit.