ВИМОГА ОРГАНУ ДОСУДОВОГО РОЗСЛІДУВАННЯ ПРО ПРОВЕДЕННЯ ПОЗАПЛАНОВОЇ РЕВІЗІЇ (ПЕРЕВІРКИ) ФІНАНСОВО-ГОСПОДАРЧОЇ ДІЯЛЬНОСТІ СУБ’ЄКТА ГОСПОДАРЮВАННЯ

Abstract

In work the analysis of the questions revealing the concept of an unscheduled audit (review), the grounds and the procedure of audits at the request of the body of pre-trial investigation in the light of the criminal procedure law. These issues are analyzed on the basis of the effective Criminal-procedural legislation of Ukraine, the special literature on this issue and procedural practices.
Keywords: audit, inspection, demand of the law-enforcement body, the appointment of audit, the decision on granting the permit to conduct the audit, the decree on the grant- ing of the tasks of the auditors and the issues to be addressed during the revision, the con- clusion of the audit, inspection report.