Scientific Journal of the National Academy of Internal Affairs

With the purpose of forming documentary evidence, aimed at proving the innocence of a suspect (accused) of a person’s crime, the parties can use the conclusions of the audit on issues of financial and economic activity of the subject of economic activity, as well as other forms of procedural fixation (use) of material and ideal images of such a revision(audit) in criminal proceedings on the categories of crimes against property, in the field of economic and service activities. According to the results of the author’s research, the Ukrainian judicial practice of justification sentences and the use of the protection of the results of audits in various categories of cases are analyzed according to the selective method in the period of 2014–2017. As a result, the author comes to the conclusion about the possibility of using criminal procedural, administrative-procedural, as well as out-of-court legal remedies that allow the party to protect both the theory and practice effectively protect the rights and interests of the client in criminal proceedings.