MODERN PROFESSION: NORMATIVE-LEGAL AND ORGANIZATIONAL-METHODOLOGICAL ASPECTS OF FORENSIC ACCOUNTING EXAMINATION

Abstract

This article is devoted to the problems of forming an educational program, as well as scientific, educational, methodological, organizational and personnel support for the educational process in a modern and complex branch of knowledge - forensic accounting, which arises in a combination of accounting, auditing, revision and branches of law. Having analyzed approaches to training accounting experts in leading universities in some developed countries of the world, positive and problematic aspects have been identified. As a result of a comparison of international practice and domestic experience, the issues and problems of organizing the educational process in the form of dual education are highlighted, and the structure of the educational program for the master's degree specialty "Forensic Accounting" is proposed. It is recommended to develop practice-oriented knowledge, skills and qualifications for a special educational model for training expert accountants. The work mainly uses methods of monographic research, information systematization, comparative analysis, etc.