Review

The use by the party prosecution of the audit findings of the financial and economic activity of the subject of economic activity, as well as other forms of procedural fixation of material and ideal images of the audit, is a widespread practice of forming the evidence base of the prosecution in the pre-trial investigation in criminal proceedings according to categories of crimes against property in the sphere of economic and service activities. According to the results of the author's research, the analysis of the Ukrainian judicial practice of sentences in relevant cases has been analyzed by the selective method in the period from 2014 to 2017, and the synthetic division of cases suggested by the author is used by the author to use the results of audits on different categories by the party.

As a result, the author concludes that the findings of audits of financial and economic activity have a great influence on the formation of the evidence base of the prosecution in certain categories of cases, also determines the conditions under which the results of the audit may have a more favourable effect on the party charges of the court.

Keywords: audit, party prosecution, sentencing, proofs.