DEVELOPMENT OF THE CONCEPT OF INDEPENDENCE OF FORENSIC AND ECONOMIC EXPERTS IN THE CONTEXT OF REFORMING THE FORENSIC EXPERT SYSTEM

The aim of the study is to improve the concept of independence of forensic economic experts in the context of reforming the forensic examination system in Ukraine. The methods of scientific knowledge and analysis were used. It was revealed that the concept of independence in philosophical and scientific aspects has features of complexity and covers moral autonomy, political freedom and epistemic self-sufficiency. It was proven that independence plays a decisive role in maintaining integrity, freedom and rationality in various spheres of human activity, including auditing and the work of forensic economic experts. The general characteristics of this category for professional activity related to the freedom to act or think without external interference are substantiated. It was proven that maintaining trust in the audit profession is based on the implementation of the concept of independence, which is supported by a combination of personal objectivity, legal norms, professional standards and supervision. The global audit profession relies on a system of rules and guidelines (auditing standards), which allows them to provide reliable and impartial conclusions on financial statements. The components of independence for public auditors are defined: legal, operational, financial and personal independence, each of which is regulated by INTOSAI standards. It is proven that independence is crucial to maintaining the integrity of the public audit process and these standards set out the key requirements and mechanisms to support it. It is revealed that the development of the forensic economic examination system should be aimed at supporting the concept of independence. To this end, the risks of independence for forensic economic experts arising from both institutional and financial pressure are distinguished, regardless of whether they work in the public service or are engaged in private practice. It is proven that the effectiveness of any regulatory system for ensuring the independence of forensic economic experts depends on a clear legal framework, ethical principles and oversight mechanisms in public institutions or in private practice. It is concluded that there is a need to create an effective mechanism for professional self-government of forensic experts, which could reduce the influence of government bodies and ensure the impartiality of expert research. It was determined that further scientific research should be aimed at developing a comprehensive approach to strengthening the independence of forensic experts, which will be an important step in reforming forensic examination in Ukraine.