Studii de caz privind expertizele contabile în cauze penale (I)
Case Studies Regarding Accounting Expertise in Criminal Cases (I)
Author(s): Sergiu-Bogdan CONSTANTINSubject(s): Economy, Law, Constitution, Jurisprudence, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: accounting expertise in criminal cases; objectives; conclusions; documentary material; judicial accounting expertise report; criminal file;
Summary/Abstract: The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the manner of formulating the objectives and their conclusions, but also identifying the documentary material by which an accounting expertise of this type is made and the limits within which the expert accountant can achieve an objective.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 08
- Page Range: 53-61
- Page Count: 9
- Language: English, Romanian