INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY
INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY
Author(s): Anca Alexandra Pantazi, Larisa Roxana ManeaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Scientia Moralitas Research Institute
Keywords: expertise; accounting; mission; expert accountant; management;
Summary/Abstract: The accounting expertise represents for the management of the economic entity a communication tool in a “universal language” of all the information regarding the results of the mission that are structured in an accounting expertise report. Thus, the accounting expertise constitutes the area of convergence of the activities of creation, collection, processing and provision of information of an economic nature, explicitly of that information of a financial and fiscal nature.
Journal: Internal Auditing & Risk Management
- Issue Year: 2023
- Issue No: Supplement
- Page Range: 9-11
- Page Count: 3
- Language: English