The objects of economic expertise (research) may be:
- primary accounting documents;
- accounting registers;
- financial reporting documents;
- statistical reporting for the relevant periods;
- audit and control inspection reports;
- printed and certified electronic documents;
- organizational, administrative and planning and regulatory documents drawn up on the basis of legislative and regulatory acts.
The main tasks of the examination of documents relating to the economic activities of enterprises and organisations are:
- to determine the documentary validity of the analysis of financial indicators (solvency, financial stability, profitability, etc.);
- to determine the documentary validity of the analysis and structure of assets and the sources of their acquisition;
- verifying the documentary basis for the status and intensity of use of current assets and the sources of their formation;
- verifying the documentary basis for and analysing sources of own funds and the results of financial and economic activities;
- verifying the documentary basis for and analysing general and special funds;
- assessing the documentary validity and analysing the accuracy of accounts receivable and payable;
- assessing the documentary validity and analysing the economic viability of obtaining and utilising loans and credits;
- determining the documentary validity and analysing costs and prices as factors of financial stability and break-even;
- determining the documentary validity of settlements in privatisation and leasing in accordance with current methods for valuing property subject to privatisation, and other issues related to privatisation and corporate bankruptcy;
- verifying the documentary basis for calculations of the share of assets upon a participant’s withdrawal from the group of founders;
- verifying the documentary basis for calculations of lost earnings (arising from the late payment of compensation for damage caused by loss of working capacity and in other cases);
- verifying the documentary basis for the targeted use of budget funds;
- determining the documentary validity of calculations of lost profits.
Resolving issues regarding compliance by tender committees with the requirements of legislation governing the procurement of goods (works and services) using budget funds does not fall within the scope of economic expertise.
Indicative list of issues to be addressed:
- Determine the main economic indicators (liquidity, solvency and profitability) of the economic and financial activity (specify the organization) on the date of conclusion or expiration of the agreement (specify the details). How do the indicated indicators characterize the economic and financial activity (specify the organization, enterprise)?
- Is the amount of the contribution to the authorized fund (the organization or participant is indicated) and the calculation of the amount of the part of the property to be returned to the participant who left the founders (the date of withdrawal is indicated) documented?
- Is the amount of damage from unjustified underpayment (non-payment) of rent (indicate organization) for the period (indicate which) and in what amount documented?
- Does the value of real estate objects (which ones) that were subject to privatization include a share of financing of the structures from state funds in accordance with the provided constituent and primary documents?
- Are the conclusions of the inspection report regarding the misuse of budget funds received by the enterprise (name) under the budget program (name of the program) documented?
- Is the calculation of pension payments to a citizen (surname, first name, patronymic) carried out by the institutions of the Pension Fund of Ukraine for the period (date is indicated) documented?
- Do the indicators of the financial and economic condition of the enterprise (name) for the period (specify the period) show signs of bankruptcy, fictitious bankruptcy, or hidden bankruptcy?
- Are the conclusions of the inspection report regarding the existence of arrears in the payment of wages by the enterprise (organization) (name) as of (specify date) documented?
- Did the enterprise (name) have the financial ability to pay the accrued wages in full (or in part) during the period (specify the period) from its own working capital, taking into account the priority of payments in accordance with the requirements of the law?
- For what purposes were the funds of the enterprise (name) spent during the period of existence of wage arrears to its employees?
- Did the expenditure of funds by the enterprise (organization) (name) on production needs during the year lead to a reduction in wage arrears as of (specify date). If so, what amounts of funds were directed to current wages and what to repay debts from previous periods?
- Is the calculation of dividends to be paid, made by the enterprise (name) of the issuer of corporate rights (name of legal entity or surname, first name, patronymic of an individual) for the period (period is indicated), documented and legally confirmed?