DIN PRACTICA ECONOMICĂ:
EXPERTIZA CONTABILĂ JUDICIARĂ
FROM ECONOMIC PRACTICE:
JUDICIAL ACCOUNTING EXPERTISE
Author(s): Mariana Rodica ȚîrleaSubject(s): Business Economy / Management, Law on Economics
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: expertise; examination; accounting expertise; judicial accounting expertise; expertise objectives; litigation; expertise conclusions; evidence in court; enough solid evidence;
Summary/Abstract: Judicial accounting expertises have a multidisciplinary scientific character, being required to resolve disputes or cases that have been unable to be resolved amicably. Regulations of judicial accounting expertises are made through: the Code of Civil and Criminal Procedure and special laws that may be presented or requested by the parties involved in the specific case. According to the professional norm number 35, elaborated by the Body of Chartered Accountants and Authorized Accountants, the judicial accounting expertise has the object of researching and examining certain acts, facts and situations of economic and financial nature and is a mean of probation either in the stage of research, or at the stage of judgment, meant to establish the truth. The results of our research materialize in the practical development of a model of judicial accounting expertise.
Journal: Revista Univers Strategic
- Issue Year: IX/2018
- Issue No: 35
- Page Range: 125-139
- Page Count: 15
- Language: Romanian