The purpose of the article is to propose an algorithm for choosing a base when using comparison as an expert technique. The article discusses the types of comparison, types of basic indicators, their advantages and disadvantages, as well as the cases in which the use of a certain comparison base will be most appropriate. The practical significance of the work lies in the fact that it can be used in the development of private methods of forensic economic examinations to increase the objectivity and validity of the comprehensiveness of the expert research.
economic analysis, forensic accounting’s methods, comparison, basic indicator, methodology of forensic research
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