INTEGRATION OF AUDIT PROCEDURES INTO THE FORENSIC ACCOUNTING EXAMINATION PROCESS: MODERN APPROACHES AND PRACTICE

Abstract

Introduction. The article explores current trends in the integration of auditing procedures into the practice of forensic accounting expertise. The potential of such integration in enhancing the quality of expert conclusions, ensuring the objectivity of forensic economic investigations, and strengthening the evidentiary base in cases of financial offenses is identified. The role of auditing tools in detecting financial reporting distortions, abuse, and fraudulent activities is analyzed. Methods. The research is based on systematic and comparative analysis of scientific sources, practical cases of forensic accounting expertise, as well as the regulatory and legal framework for expert and auditing activities. The methods of modeling, logical generalization, risk-oriented approach, expert evaluation, and documentary analysis are applied. Results. It is proven that the implementation of auditing procedures — such as testing internal control systems, analytical procedures, verifying the accuracy of accounting records, and assessing audit risks — contributes to improving the analytical depth of expert research. Approaches to the practical application of these procedures at various stages of forensic accounting expertise are summarized. A unified integration model is proposed, which considers both the requirements of current legislation and the methodological standards of auditing. Perspectives. The need to develop interdisciplinary methodologies that combine the best practices of auditing and forensic expertise is justified. The development of specialized training programs for forensic experts with a focus on auditing tools is recommended, as well as improving the legislative framework regarding the recognition of auditing procedures as sources of evidence in court proceedings. A promising direction is the digitalization of expert procedures using automated audit technologies.