Uloga forenzičke revizije u dokazivanju privrednog kriminala - granice i dometi vještačenja
The role of forensic audit in proving economic crime-limits and scope of expertise

Summary/Abstract: Forensic auditing plays an increasingly significant role in criminal proceedings related to economic crime, particularly in cases involving tax evasion, abuse of office, and financial manipulation. The aim of this paper is to analyze the role and importance of forensic auditing as a means of evidence, with a particular focus on the limits of authority of court-appointed experts and the relationship between expert findings and judicial evaluation of evidence.The paper is based on the analysis of current legal regulations, relevant case law, and practical examples from forensic auditing. Special attention is given to the identification of common errors in expert reports, as well as the risks associated with exceeding the scope of professional authority, which may affect the legality and correctness of judicial decisions. In conclusion, the paper highlights the need for a clear distinction between expert and legal assessment, as well as the improvement of forensic auditing standards in order to enhance the efficiency of detecting and prosecuting economic crime.

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