Объективность и субъективность экспертного бухгалтерского мнения

Subject. Expert opinion is an established concept constantly used in the modern theory and practice of forensic examinations. In the logical sequence of expert procedures, an expert opinion holds a crucial defining significance, without the formulation of which it is impossible to complete the work performed by the expert. Purpose. To improve methodological approaches to the formation of expert opinion and expert accounting opinion. Methodology. The paper employs methods of scientific cognition: dialectical, analysis, and synthesis. We based the study on examining current scientific, educational, methodological, and periodical economic literature, as well as factual materials. Results. The paper presents a detailed sequence of conducting expert work. The formation of an expert opinion is present in the sequence of expert work when examining the sufficiency of materials and documents submitted for the study, as well as when preparing answers to the raised questions based on the information available to the expert and the obtained case materials. For the first time, the authors formulate definitions of forensic expert opinion and expert accounting opinion; classify the types of expert accounting opinion depending on a specific expert situation according to four criteria; develop eight principles for forming an expert accounting opinion; and formulate scientific conclusions on the problem of the objectivity of subjective expert accounting opinion.Conclusions. The obtained results can be used for identifying, investigating, proving, and documenting facts of unlawful economic actions in the process of conducting documentary revisions, audit and tax inspections, and accounting examinations.