%0 Journal Article %T PROCEDURE FOR THE APPOINTMENT AND EXECUTION OF AUDITS IN CASES OF THEFT BY APPROPRIATION OR EMBEZZLEMENT %A Ovcharenko, N.B. %K embezzlement, misappropriation, audit %J Forensics: yesterday, today, tomorrow %D 2017 %N %P 4 %I East Siberian institute of the Ministry of Internal Affairs of the Russian Federation