EXPERT QUALITY RESEARCH BASED ERROR PREVENTION EXPERT-ACCOUNTANT AT THE PROCESS OF BEING APPOINTED AND EXPERTISE

Expert error - the result of honest error of the expert in the process of their research, which does not involve criminal or administrative liability, as opposed to giving false conclusion. The negative consequences of errors of this kind, however, are also expressed in the recognition of an expert opinion, accountant inadmissible evidence. That is, the detection and prevention of errors expert is one of the main tasks of the quality control expert study. Committing the most common mechanism of expert errors, as well as how to avoid them are set out in this article.