The article analyzes theoretical and practical aspects of conducting audits in criminal proceedings. The author examines legislative norms regarding the procedure for appointing, conducting audits and formalizing their results. The study covers authorized bodies, their rights and obligations, audit timeframes and extension procedures, and relationships between investigators and auditors. Problems encountered in practice are analyzed, including illegal extension of audit periods, preparation of "interim reports," and document destruction. Based on statistical data from 2018-2024, audit practices are examined. The author proposes practical recommendations for improving audit procedures, recognizing audit reports as evidence, establishing deadlines in "working days," and granting territorial prosecutors authority to extend audit periods. The conclusions can serve as a basis for improving criminal procedural legislation and investigative practice.
| Mualliflar | Barakaev, Lazizjon, Баракаев, Лазизжон, Баракаев, Лазизжон |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2025-05-15 |
| Jild | 6 |
| Son | 3 |
| Betlar | 507-525 |
| Til | O‘zbek |
| DOI | 10.47689/2181-1415-vol6-iss3-pp507-525 |
DOI: 10.47689/2181-1415-vol6-iss3-pp507-525 · Maqolaning asl sahifasi
audit period, investigator and auditor, financial control, тафтиш муддати, терговчи ва тафтишчи, молиявий назорат, следователь и ревизор, финансовый контроль
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